Budget 2010: A five-minute guide

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Here are all the key facts from yesterday's "tough but fair" Budget.

CGT Capital gains tax (CGT) will rise to 28% for higher earners from midnight tonight, but the rate for basic rate income taxpayers will stay the same. George Osborne said CGT for the majority of people would remain unchanged at 18%. The Chancellor said he had considered taper relief but that it was "too complicated". See story...

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