Individuals
View Deloitte's summaries and views on the measures affecting individuals announced in the 2008 Pre-Budget Report.
Air passenger duty
Alcohol - Excise duty increases
Changes to the trading loss carry back rules
Consultation: Payments, repayments and debt
Disabled company car drivers
Disclosure of offshore accounts
Employee share schemes - nil and partly paid shares
Film partnership leasing avoidance
Fuel - Excise duty increase
Investment funds taxation
Individual Savings Accounts and Multilateral Institutions
Interest - alignment of treatment across different taxes
Late filing and late payment consultation
National Insurance Contributions proposals
Pension savings
Qualified Investor Schemes
Stock lending arrangements
Taxpayers' charter
Tobacco - Excise duty increases
Travel expenses; tax relief