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Duty Calls

 
David Anderson and Sarah John McGrigors LLP summarise the duty aspects of the pre-budget report and also review the decision of the High Court in Wood v Revenue and Customs Commissioners
 
Two separate and distinct topics for this month's column: the Pre-Budget Report and the High Court's reversal of the Tribunal's decision in the Collin Wood case which was previously reported in our column in The Tax Journal Issue 845 10 July 2006.
 
This year's Pre-Budget Report was issued by the Chancellor on 6 December 2006. As always the 'mini-Budget' contained a collection of measures and announcements covering spending and receipts as well as general comment on the nation's finances.
 
This Pre-Budget Report the tenth presented by Gordon Brown since...

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