Business
View Deloitte's summaries and views on the measures affecting businesses announced in the 2009 Pre-Budget Report.
Increase to National Insurance Contributions rates and thresholds.
Chancellor responds to
concerns over the
expected level of
bonuses paid to bankers.
The patent box is intended to provide an effective 10% rate of corporation tax on income from patents.
VAT rate to return to 17.5% on 1 January 2010 as
planned.
Other business measures
- Advisory group on financial and professional services
- Alternative finance arrangements
- Anti-avoidance - changes on debt repurchase transactions effective 14 October 2009
- Anti-avoidance for indexed linked gilts
- Banking code of practice
- Bulk powers - response document following HMRC consultation
- Capital allowance rich companies - change of ownership
- Capital gains tax simplification for groups
- Climate levy change - reduced rate for energy intensive businesses
- Controlled foreign companies
- Company cars and vans
- Disclosure of tax avoidance schemes
- Double taxation relief avoidance using manufactured overseas dividends
- Electronic filing
- Electric vans - 100% first-year allowances
- Empty properties exemption
- Enforcement of judgments in litigation
- Equitable liability - relief for excessive determinations of tax
- Extension of disclosure of tax avoidance schemes to stamp duty land tax
- Film tax relief
- Green measures - several new measures introduced
- Insurance premium tax - separate contracts
- Insurance tax
- Interest - working towards a harmonised regime
- Landline duty
- Measures against overhedging and underhedging
- North Sea fiscal regime
- PAYE scheme pooling
- Plant & machinery leasing - anti-avoidance
- Protecting tax revenues 2009
- R&D - abolition of the intellectual property requirements from SME regime
- Recovery of overpaid tax - Stamp Duty Land Tax and Petroleum Revenue Tax
- Sale of lessor companies - alternative arrangements and consortium arrangements
- Simplifying unallowable purpose tests - framework approach
- Small companies' rate of corporation tax
- Staff canteens
- Stamp duty and SDRT - EU depository receipt systems and clearance services
- Tackling offshore tax evasion
- Tax and accountancy - changes to accounting standards on financial instruments
- Taxation of foreign branches
- Time to Pay for large businesses - requirement for an Independent Business Review
- Transactions in securities consultation response document
- Working with tax agents
- Worldwide debt cap
