The Pre-Budget Report and the associated press releases included measures in a number of other areas as well as providing an update on ongoing consultative processes:

Tax avoidance disclosure (TAD)
The Government has announced a consultation – 'Disclosure of Tax Avoidance Schemes' – aimed at strengthening the current disclosure regime. The measures proposed include changes to ensure early and more regular disclosure of both schemes and users, increased penalties for non-compliance and an extension to the types of schemes required to be disclosed. HMRC has asked for responses to the consultation by 19 February 2010.

Offshore evasion
The PBR announced robust measures to tackle offshore tax evasion. Legislation will be brought forward to ensure that those who fail to declare UK tax on offshore accounts will face the tough penalties attracted by deliberate tax evasion. There will also be a new requirement to notify HMRC when opening offshore bank accounts in certain jurisdictions, supported by a separate penalty regime. Evading tax offshore could therefore result in combined penalties of up to 200% of the unpaid tax.

Business support
The Government has pledged its continued support for businesses in a number of areas including:

• it will continue to offer its 'business payment support service' to help businesses which are struggling with their cash flow by offering more flexible payment terms for tax liabilities;
• the small companies' rate will remain at 21% until 31 March 2011 and thereafter the proposed rate will be 22%; and
• empty properties with a rateable value of up to £15,000 will be exempt from paying business rates for 2009-10.