Business
View Deloitte's summaries and views on the measures affecting business announced in the 2008 Pre-Budget Report.
Changes to the trading loss carry back rules
Compliance checks: the next stage
Connected party loan relationships
Consultation payments repayments debt
Contaminated land relief
Corporation tax simplification
Disclosure of tax avoidance schemes
Disguised interest
Environmental measures
Financial Instruments; changes in accounting practice
Foreign profits of companies - UK taxation
Interest - alignment of treatment across different taxes
Investment funds taxation
Increase in VAT turnover threshold for bespoke retail schemes
Insurance tax summaries and measures
Late filing and late payment consultation
Penalties for late payment of PAYE
Lloyds Corporates - claims equalisation relief
National Insurance Contributions proposals
Oil and
gas - International exploration and production companies
Oil and
gas - North Sea fiscal regime
Plant and machinery leasing changes
Small companies rate
Stock lending arrangements
Taxpayers' charter
Tax relief on company cars
Transfers of income
VAT flat rate scheme
VAT rate reduction