Budget 2014 – What was missing?

Inheritance Tax threshold – no increase was announced. It will remain at £325,000 for the foreseeable future.

Stamp duty overhaul – given the significant jump from 1 to 3% duty on properties above £250,000 we were expecting to see a tiered system brought in but this was not to be.

Venture Capital Trusts/Enterprise Investment Scheme – we expected to see an increase in investment limits into these schemes but there were no changes..