Indirect tax
View Deloitte's summaries and views on the measures affecting indirect taxes announced in the 2009 Budget.
Climate Change Levy - clawback of relief where targets are not met
Climate Change Levy - relief for plastics
Climate Change Levy - Revocation of £15 non-taxable limit on solid fuel
Compliance checks framework: extension to other taxes
Customs' powers
EC sales lists
Excise duty - alcohol
Excise duty - road fuels and other oils
Excise duty - tobacco
Fuel scale charges
HMRC charter
Landfill tax - increases in the standard rate
Landfill tax - taxable disposals of waste at a landfill site
Landfill tax modernisation: new consultation on lower rate
Penalties for late filing of returns and late payment of tax
Repayments of overdue tax
VAT - anti-forestalling legislation
VAT - changes in the standard rate
VAT - Children's car seat bases
VAT - Option to tax
VAT - interest rate harmonisation
VAT - place of supply of services
VAT - time of supply of services
VAT - time limits for assessments and repayments
VAT on Gaming Participation Fees, Bingo Duty, Amusement Machine licence duty and other gaming measures
VAT registration and deregistation
Withdrawal of the Warehousing for Export Drawback Scheme for alcoholic liquors
