Employers
View Deloitte's summaries and views on the measures affecting employers announced in the 2009 Budget.
Employment losses
HMRC charter
Lease premiums on employer provided accommodation
Low-earners' right to opt out of the remittance basis
Penalties for late filing of returns and late payment of tax
Pension schemes: Financial Assistance Scheme - taxation of payments
Pensions - tax relief for pension contributions to be restricted
Personal allowances - withdrawal for those earning £100k or more
Repayments of overdue tax
Simplification measures for SAYE plans
Venture Capital Schemes (VCS)
