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Emergency Budget: comment from advisors on duties

There were slim pickings in the duty world for us to report on in the Budget. The vast majority of the  announcements either confirmed the provisions of the March 2010 Budget or provided only minor amendment. Particularly there are to be no new increases in the duty on alcohol tobacco fuel aggregates levy or landfill tax from those previously announced. The new compliance measures for excise duties that we reported on in March’s Budget were confirmed as being set to pass into law and will be fully operative by April 2012 and the document ‘The Impact Assessment of Excise: Modernisation and Compliance Check’ has been republished – presumably by way of some kind of celebration of the new law.

You may recall from our previous article on 5 April 2010 that long-haul holiday plans were looking rather bleak thanks to the announcement of an...

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