Five key things to expect from today's Summer Budget

Five key announcements advisers can expect from George Osborne

The Chancellor is today taking the unusual step of delivering a second Budget of the year after his party's victory in the May General Election. But what can advisers expect?

George Osborne will deliver his Budget statement in the House of Commons at lunchtime - the first time a Chancellor will speak to a Conservative majority since November 1996. So, what has already been announced, leaked or just plain speculated on? Investment Week's sister title Professional Adviser has the run-down...