A financial expert has spelt out the 10 things Chancellor of the Exchequer George Osborne should say in tomorrow's Budget - but probably won't.

As numerous organisations deluge the man in 11 Downing Street with demands, Desmond High, a director of EMC Management Consultants, Maidstone, offers a more tongue-in-cheek wish list.

He hopes to hear Mr Osborne utter the following words when he stands up at 12.30pm, claiming they would make life so much simpler for everyone. But Mr High, pictured above, is not holding his breath.

Here is what he hopes the Chancellor will say:

• Pensions: "The debate about 40% tax relief is a waste of time. From April 2013, all tax relief on pensions will be abolished and cash drawn from a pension pot will be tax free. Forget annuities and nanny state stuff with incentives to save. You are all grown up enough to do your own saving."
• ISAs: "We will increase the ISA allowance to £25,000."
• VAT: "It's completely pointless for registered firms to charge VAT to other companies who are also registered for VAT. One pays it, the other reclaims it - a zero sum game and wastefully bureaucratic. VAT is herewith scrapped and replaced by a simple sales tax."
• National Insurance: "No politician has ever had the guts to tell you that this is just another tax. There is no separate fund for pensions or the NHS. I said two years ago we were looking at how to get rid of it and that we'd take five years. It actually took 10 minutes. From April 2013, it goes. Employers can use the savings to take on more staff. Unemployment solved."
• Income Tax: "Ridiculously complicated. We will have £10,000 income tax free - that will keep Nick and Vince happy - then 10% on the next £10,000, 20% on the next £20,000, 30% on the next £30,000 and 40% thereafter. This will put cash back in your pockets and you will spend it on products and services that create activity and wealth."
• Helping SMEs: "It's all over the place. We will scrap all public sector support and any business less than three years old will get tax credits for any spending on sales, marketing and R&D."
• HMRC: "HM Revenue and Customs will stop referring to you as customers. You have no choice."
• Public service: "You can use a personal service company and an annual renewable contract. But don't expect any pension or employment protection."
• Competition: "We are setting up another Competition Commission to compete for business!"