View Deloitte's summary and analysis on the measures affecting employers
announced in the 2012 Budget.
Tax relief restricted for pension contributions to spouses or family members.
A number of changes announced in this year's Budget will have an impact on the cost of company cars and private fuel to both employers and employees.
The Enterprise Management Incentive scheme will be expanded with limits for individual employees increasing from £120,000 to £250,000.
The Government will consider the recommendations of the Office of Tax Simplification in their review of tax advantaged share schemes.