Watch this space for my Pre-Budget report highlights on Wed 9 Dec. Follow my Pre-Budget tweets on http://twitter.com/dbsellek. If you have any questions before then please call me 01344 620495 or mark.busby@dbsellek.co.uk

In the meantime, here are my top predictions:

1. A potential increase beyond 17.5% in standard rate VAT (but not before the election or 5 April 2010)
2. Possible changes to the current 18% Capital Gains Tax
3. Possible widening of the £150,000 threshold for 50% Income Tax rate
4. Potential abolition of higher rate tax relief for pension contributions
5. Further anti-avoidance measures aimed at high earners looking to mitigate high taxation
6. Controversial phasing out of childcare vouchers for high earners
7. More attacks on Employee Benefit Trusts
8. A potential small increase in the residential Stamp Duty Land Tax threshold, due to go back down to £125,000, on 1 Jan 2010
9. Revisit income splitting which was left under review