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Budget 2007 — Duty

 
David Anderson and Phil Gore McGrigors LLP summarise the duty aspects of the Chancellor's eleventh and probably final Budget
 
In our regular Duty Calls article we did a feature back in January on the Pre-Budget Report (The Tax Journal Issue 869 22 January 2007). On 21 March of course the nation received the main event. So for this issue we will be looking at the customs duty aspects of the Chancellor's Budget and the subsequent Finance Bill outlining the highs lows and middle-grounds.
Gas-Guzzlers
 
One of the most high-profile changes in the Budget was the increased vehicle excise duty for the most high-polluting cars. As we noted back in...

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