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Duty Matters

 
Gavin McFarlane of Temple Chambers Cardiff outlines Gordon Brown's approach to duty matters
 
Steady as she goes. Mr Brown's decisions outlined in his Budget speech have been variously described as political neutral and even boring. So far as his approach to the various duties is concerned special interest groups will no doubt apply all three of these descriptions. Certainly the decision not to bring in a general anti-avoidance provision is of much less relevance to duty situations than to VAT.
 
Road fuels are always a particularly sensitive subject where excise duty is concerned and the Chancellor has undoubtedly been cautious here. Sulphur-free fuel is to bear an increase of 1.4p per litre which is not to take effect until September. The same delay applies to the rise...

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