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good afternoon everybody and welcome to the latest quarterly tax update for professionals from brown butler my names craig hughes im the head of taxi here at branford im delighted that you were able to join us for this for this presentation the theme of the presentation today is a budget breakdown as many of you may be aware there werent many docHub tax changes announced in the budget apart from beer duty which seemed to be the matter that took up most of the chancellors speech nevertheless there were some announcements which are worth mentioning and well cover these off in our presentation and also well then look at some topical tax issues that have fallen out of the budget but also are things that were coming across on a on a regular basis its the usual format for the presentation so weve got um four speakers today as always as myself ill be leading on business taxes vicky will then pick up private client matters james will deal with the a.t and finally poor world pic