The individual inheritance tax (IHT) allowance has been frozen at £325,000.
The UK's net debt will rise to 78% of GDP over the next five years, according to Alistair Darling.
The Chancellor says he is confident the UK's economy will boom in 2011 after returning to growth in 2010.
The RDR fails to meet its original objectives on the key issues of qualifications and increasing access to advice, according to new research.
The upcoming reversal of the UK's emergency VAT cut could spark a collapse in New Year retail sales and ultimately derail the nation's economic recovery, M&G retail fixed income head Jim Leaviss says.
Schroders chief economist Keith Wade has warned Alistair Darling not to attempt to rein in the UK's burgeoning budget deficit too early, believing the UK economy is still "fragile".
Alistair Darling's pre-Budget report today is apparently the only thing that can prevent Britain from losing her historic and cherished AAA credit rating.
Follow all the announcements from today's Pre-Budget Report (PBR) as they happen on IFAonline from about 12.30pm.
Women will play an increasingly important part in delivering financial advice - a profession in which they are heavily outnumbered by their male counterparts, predicts IFA Almary Green.
Chancellor Alistair Darling is expected to delay the introduction of Personal Accounts for a year as part of spending cuts in the Pre-Budget Report.