The following information is based on proposals set out by the Chancellor in his Budget of 22 April 2009 but is subject to amendment in the Finance Bill.

The use of Enterprise 2.0 (E2.0) Web technologies by businesses—described in detail in Enterprise 2.0: Fad or Future?—has turned the economics of conent creation and distribution on its head in just a few short years. But can E2.0 technologies—which have primarily been applied in the social sphere—be used to make an enterprise more efficient and effective?