Business
View Deloitte's summaries and views on the measures affecting business announced in the 2009 Budget.
Accountability of Financial Officers for reporting system controls
Banks - agreement to forgo tax reliefs
Capital allowances and land
remediation relief
Carry back of trading losses
Code of Practice for the banking sector
Collection of tax
Compliance checks framework - extension to other taxes
Corporation tax rates
Disguised interest
Double taxation relief: banks using manufactured overseas dividends
Double taxation relief avoidance - credit abuse
Double taxation relief for companies - mixer cap
Double taxation relief for companies - repayments of foreign tax
Enhanced capital allowances
Evasion - counteraction
Financial arrangements avoidance
First year allowances for all businesses
Foreign denominated losses
Foreign profits taxation
Foreign exchange losses - targeted anti-avoidance rules
Groups - reallocation of chargeable gains
Hedging proceeds from future share issues
HMRC charter
Insurance tax: summaries and measures
Intangible fixed asset regime
Interest harmonisation
Islamic finance - alternative finance investment bonds - Sukuk
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
Loan relationships - connected companies
Manufactured interest
North Sea fiscal regime
Penalties for late filing of returns and late payment of tax
Plant and machinery leasing - anti-avoidance
Preference Shares issued by banks - changes to group relief
Real Estate Investment Trusts - artificial restructuring
Real Estate Investment Trusts - amendments
Repayments of overdue tax
Review of HMRC links with business
Sale of lessor companies
Structured foreign exchange arrangements
Transfers of business between mutual societies
Transfer of income streams
VAT registration and deregistration
