View Deloitte's summary and analysis on the measures affecting indirect taxes
announced in the emergency Budget 2010.
Legislation will be introduced to increase the standard rate of VAT from 17.5% to 20%.
The Government has announced it is to examine whether the use of a 'General Anti-Avoidance Rule' would be appropriate.
Other indirect tax measures
- Aggregates levy: Northern Ireland credit scheme
- Aggregates levy rate increase
- Climate change levy
- Excise duty - cider duty: reversal
- Excise duty - Tobacco products: long cigarettes
- Landfill tax rate increase
- Landline duty
- Reform of the aviation tax system
- Review of HMRC powers: penalties for late filing of returns and payment of tax
- Tax policy making: a new approach
- VAT: changes to the flat rate scheme
- VAT: change to zero-rating of 'qualifying' aircraft
- VAT: landfill tax
- VAT: Lennartz accounting: restricting application and securing revenue
- VAT: postal services
- VAT: place of supply of gas, heat and cooling