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Aggregates Levy
rates; increases with effect from 1 April 2009
Alcohol - calculation of excise duty; repeal of current provision
Alcohol - excise duty;
to rise above inflation
Assessment periods for VAT extended; increase follows a consultation in
May 2007
Aviation duty; replaces
the current Air Passenger Duty
Changes to
HMRC inspection powers, penalties and debt collection; new inspection
powers
Climate Change Levy;
rates of Climate Change Levy increase broadly in line with inflation
Concessions
- status confirmed; removal of any uncertainty over the legal status of
published HMRC concessions
Contaminated land -
landfill tax exemption; relief will be phased out
Errors in indirect tax returns; changes to correction procedures welcomed
Excise reviews
and appeals; changes will be of interest to producers of alcoholic
drinks and excise warehouse keepers
Fuel for
private planes and boats; suppliers and users of fuel will not be able
to benefit from reduced and exempt rates of duty
Fund management;
changes to UK law expected
Gaming duty: revalorisation of duty bands; in line with expectations
Gaming machines; rise
in duty impacts all operators
Hire of temporary
staff; staff hire concession will be withdrawn
Hydrocarbon oils;
duty rates will be increased and some rates will be simplified
Import and
export of goods - powers of HMRC; change will impact many involved in
the importation and exportation of goods.
Insurance premium tax: changes relating to overseas insurers;
should make compliance easier for non-UK insurers
Land
and buildings - options to tax; clarifications and minor changes
Landfill
Communities Fund; legislation effective from 1 April 2008
Landfill tax; standard
rate will increase
Smoking
cessation products; reduced rate of VAT
Registration
thresholds for VAT; increased from 1 April 2008
Renovation of poor quality housing - VAT aspects; informal consultation
announced
Tobacco - excise duty;
increased in line with inflation
Tribunal reform;
changes to the way appeals against HMRC are dealt with
Simplification reviews
- VAT; further consultation has been announced
VAT
reclaims - transitional period for claims; businesses can consider making
claims for overpaid or underclaimed VAT
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