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Duty Calls

 
David Anderson and Bridie Andriske McGrigors LLP provide a summary of the principal changes to duties in the Chancellor's 2009 Pre-Budget Report
 
On 9 December 2009 Alistair Darling delivered what may well be his last Pre-Budget Report. In the midst of a grim economic outlook the report was billed as a budget to aid economic growth and rein in public debt. To the delight and excitement of the Duty Calls team (and no doubt many others) the duty world was thoroughly showcased finally receiving the airtime it deserves as the PBR dealt out a number of important duty developments.
The excise tax gap
 
While we wait for the infamous green shoots...

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