2008-09 tax allowances by Moore Stephens, a top 20 accountancy firm in the UK

Alastair Darling's first Budget message was clear - the UK has to make significant efforts to become greener.

In his pre-Budget Report,the Chancellor,Alistair Darling cut VAT from 17.5% to 15% as part ofa £20bn package aimed at kick starting the UK economy.But a new 45% income tax rate for earnings over £150,000,and across the board increases in national insurance rates,will help pay for it.Duties on alcohol,tobacco and petrol will rise so that their prices remain at their current levels.

Over the past few months there has been much press comment and speculation about Qualified Recognised Overseas Pension Schemes (QROPS).These types ofschemes have been developed following recent changes in UK pensions legislation and the need for schemes to be 'recognised' by Her Majesty's Revenue and Customs (HMRC) before a UK pension policy can be transferred abroad.

Worried about the economy? Consider these key tips to help you steer your business through the difficult times ahead.

• Moore Stephens LLP is one of London's leading accounting and consulting firms • Turnover grew by 22% in the year to 30 April 2007 • Our focus is on delivering high quality, commercial solutions to our clients in specific industry sectors • Moore Stephens LLP is an independent member firm of Moore Stephens UK Limited and of Moore Stephens International Limited • Moore Stephens International Limited, which is headquartered in London, has member firms providing international solutions to clients in 95 countries

In the dicta ofStuart-Smith LJ in Loveday v Renton [1990] 1 Med LR 177 at 125,he provided a clear description ofthe process the Court has to undertake in order to evaluate an expert's evidence.One ofhis key factors is the care with which the expert has considered the subject and presented his evidence.On that basis the review ofthe model form ofexpert's report by the Judicial Committee is important.This body ofseven senior judges exists to assist in the promotion and improvement of standards within the judicial system.