Grove & King

Different clients have different requirements. The small business run by a sole proprietor will have different needs from the substantial company considering public flotation. Whatever the size or type of client, they require competent advice provided promptly at a realistic cost. The new business requires competent professional advice on tax and accountancy matters before starting to trade as well as in later years.

Our policy is to discuss our clients requirements with them and agree an overall package from the various services which we offer. However we are not constrained by the services described. We are happy to discuss any services which our clients may require. Business Needs Analysis (BNA) looks at the key business and personal issues of the client.

This Report, which was written immediately after the Chancellor of the Exchequer delivered his Budget Speech, is intended to provide an overview of the latest announcements and recent measures most likely to affect you or your business.

Throughout this guide we have included tips and ideas for effective tax and financial planning, but it is important to remember that this planning should be an ongoing, year-round process, not something that is left until the last minute.We can help you to reassess your plans regularly, and adapt them as your personal and business circumstances change.

For ten years Gordon Brown has delivered the annual Budget speech - now at last he was able to sit and listen. Alistair Darling has not had an easy start to his new career: there were calls for his head over the Northern Rock affair when the ink was hardly dry on his new job title, and the changes to Capital Gains Tax he announced last October attracted so much criticism that extra tax reliefs had to be introduced.

Each time the Chancellor delivers a Budget speech, everyone expects it to be his last - and yet Mr Blair is still at Number 10 and Mr Brown is still next door. He started this year's speech by reminding us that no Chancellor has presented ten successive Budgets for 180 years. It has become hard to imagine anyone else doing it.