By Scheherazade Daneshkhu, Economics Correspondent

Gordon Brown's failure to raise air passenger duty in this year's Budget to help achieve the government's environmental targets was criticised yesterday as "incoherent" and "unconvincing" by MPs. The Labour-dominated Commons Treasury select committee urged the government "to re-examine whether it is making the fullest possible use of taxation instruments as a mechanism to achieve [its] environmental targets". In its report on last month's Budget, published yesterday, the committee also criticised the government's proposed changes on the tax treatment of some trusts used for inheritance tax planning, saying i t should have taken "appropriate consultation".