Prime Minister David Cameron.

There will be a "significant acceleration" of efforts to reduce the budget deficit - including £6bn of spending reductions this year. An emergency Budget will take place within 50 days
Plans for five-year, fixed-term parliaments, meaning the next election would not take place until May 2015
The Lib Dems have agreed to drop plans for a "mansion tax" on properties costing more than £2m, while the Conservatives have ditched their pledge to raise the inheritance tax threshold to £1m
The new administration will scrap part of Labour's planned rise in National Insurance and will work towards raising income tax thresholds for lower earners
A pledge to have a referendum on any further transfer of powers to the EU and a commitment from the Lib Dems not to adopt the euro for the lifetime of the next Parliament
The Lib Dems have agreed to Tory proposals for a cap on non-EU migration
The Conservatives will recognise marriage in the tax system, but Lib Dems will abstain in Commons vote
The Lib Dems will drop opposition to a replacement for Britain's Trident nuclear missiles but the programme will be scrutinised for value for money
There will be a referendum on moving to the Alternative Vote system and enhanced "pupil premium" for deprived children as Lib Dems demanded

http://news.bbc.co.uk/1/hi/uk_politics/election_2010/8676607.stm

There'll be an independent commission to look at whether the big so-called universal banks, such as Barclays and Royal Bank of Scotland, should be broken up, so that the more speculative investment banking activities would be formally hived off.

This is consistent with the Tories' manifesto position, but Mr Cable is more enthusiastic about breaking up the banks than Mr Osborne.
...
What may shock many investors is that the coalition will more-or-less adopt the Lib Dem's policy on raising the capital gains tax rate to streamline it with income tax. That means the top rate of CGT will be at least 40%, and possibly 50%.

However a much lower rate will be applied to "entrepreneurial" business investment: the higher capital gains tax rate is aimed at extracting more revenue from speculation, but there will in a sense be a return to the system only abandoned by Labour a couple of years ago, where there were significant tax rewards for those who invest in wealth-creating activities for longer.

http://www.bbc.co.uk/blogs/thereporters/robertpeston/2010/05/libdem_voice_is_loud_on_banks.html