Budget 2007 - Budget Notes

• BN01- Modernising the Personal Tax System (PDF 39K)
• BN02 Business Tax Reform Package (PDF 47K)
• BN03 Corporation Tax Main Rates (PDF 31K)
• BN04 Corporation Tax Small Companies’ Rates (PDF 32K)
• BN05 Extension of the Small and Medium Enterprise (SME) research and development tax relief scheme to include mid-sized companies (PDF 40K)
• BN06 Extension of Increased Rate of First-Year Capital Allowances for Small Businesses (PDF 35K)
• BN07 Industrial Buildings Allowance and Agricultural Buildings Allowance (PDF 52K)
• BN08 Capital Allowances: Business Premises Renovation Allowance (PDF 44K)
• BN09 Corporate Capital Loss and Gain Buying (PDF 43K)
• BN10 Loss-Buying (PDF 34K) (This document was published at 20:00 on 21 March 2007 and replaces the version published immediately after the Chancellor's speech. The operative date has been revised)
• BN11 Film Tax Regime: Excluding non-cinema production (PDF 34K)
• BN12 Sale of Lessor Companies anti-avoidance (PDF 51K)
• BN13 Securitisation Companies (PDF 31K)
• BN14 Changes to the Venture Capital Schemes and Enterprise Management Investment Incentives (PDF 49K)
• BN15 Sale and Repurchase Agreements (“Repos”) (PDF 33K)
• BN16 Alternative Finance Arrangements (PDF 38K)
• BN17 Pension Tax Technical Improvements (PDF 44K)
• BN18 Tax Relief on Personal Term Assurance (PDF 37K)
• BN19 Changes to alternatively secured pension rules and consultation on inheriting tax relieved pension savings (PDF 42K)
• BN20 Stamp Taxes reliefs for Exchange Intermediaries (PDF 33K)
• BN21 Stamp Duty Land Tax: Exchanges of property between connected persons (PDF 34K)
• BN22 Stamp Duty Land Tax: Anti-avoidance measures (PDF 33K)
• BN23 Stamp Duty Land Tax: Relief for shared ownership trusts (PDF 46K)
• BN24 Stamp Duty Land Tax: Payment of tax and self-certificate (PDF 35K)
• BN25 Stamp Duty Land Tax: Surplus school land (PDF 35K)
• BN26 Stamp Duty Land Tax: Relief for new zero carbon homes (PDF 63K)
• BN27 Stamp Taxes Reconstruction Reliefs (PDF 32K)
• BN28 Pre-owned Assets: Late elections (PDF 34K)
• BN29 Changes to the Offshore Funds Regime (PDF 41K)
• BN30 Capital Gains Tax: A targeted Anti-avoidance Rule (PDF 37K)
• BN31 Insurance Premium Tax (IPT): Amendment to the definition of a premium (PDF 29K)
• BN32 Life Insurance Companies: Consultation outcomes (PDF 59K)
• BN33 Life Insurance Companies: Financing arrangements (PDF 35K)
• BN34 The Tax Treatment of General Insurers’ Reserves
• BN35 Life Insurance Policies and Commission Arrangements (PDF 42K)
• BN36 Purchased Life Annuities (PDF 30K)
• BN37 Recognition of Stock Exchanges and definition of “listed” for tax purposes (PDF 43K)
• BN38 Tax avoidance using Employer Benefit Trusts (PDF 33K)
• BN39 Individual Savings Accounts: Increased subscription limits (PDF 47K)
• BN40 Taxation of Personal Dividends (PDF 35K) (This document was published at 20:00 on 21 March 2007 and replaces the version published immediately after the Chancellor's speech)
• BN41 Relief from the 40% trust rate of tax for service charges and sinking funds in the private sector (PDF 38K)
• BN42 Amending legislation for Trust Modernisation (PDF 41K)
• BN43 Charities: Increase to Gift Aid benefit limits (PDF 49K)
• BN44 Charitable Lottery Tax Relief: Gambling Act 2005 consequentials (PDF 33K)
• BN45 Secondments to charities and educational institutions (PDF 32K)
• BN46 Managed Service Companies (PDF 52K)
• BN47 Investment Managers Exemption: Carbon trading (PDF 35K)
• BN48 Armed Forces Operational Allowance (PDF 31K)
• BN49 Tax Treatment of Payments under Armed Forces Redundancy Scheme 2006 (PDF 30K)
• BN50 Homes abroad owned through a company (PDF 41K)
• BN51 Double counting of car/car fuel benefits: Legislating ESC A104 (PDF 36K)
• BN52 Company Car and Fuel Benefit Tax (PDF 37K)
• BN53 Hydrocarbon Oils Duty: rates (PDF 46K)
• BN54 VAT: increased turnover thresholds for registration and deregistration (PDF 32K)
• BN55 VAT: Reform of VAT fuel scale charges (PDF 48K)
• BN56 VAT: Amendment to VAT legislation following recent judgements of the European Court of Justice (PDF 37K)
• BN57 VAT: Reduced Rate for Smoking Cessation Products (PDF 32K)
• BN58 VAT: Transfer of Going Concern (PDF 38K)
• BN59 - Withdrawn
• BN60 VAT: Joint and Several Liability (PDF 35K)
• BN61 Landfill Tax: Increases to rates (PDF 30K)
• BN62 Landfill Communities Fund: Increase in Value and Simplification package (PDF 37K)
• BN63 Extension of the Landlords Energy Saving Allowance (PDF 40K)
• BN64 Microgeneration: Tax treatment of Renewables Obligation Certificates (PDF 42K)
• BN65 Auctions of emissions allowances under the EU Emissions Trading Scheme (PDF 31K)
• BN66 Aggregates Levy: Rate increase (PDF 29K)
• BN67 Aggregates Levy: Exemption for aggregate from the improvement, maintenance and construction of railways, tramways and monorails (PDF 30K)
• BN68 Climate Change Levy: Change to Rates (PDF 38K)
• BN69 Climate Change Levy (CCL): Simplification Package (PDF 48K)
• BN70 Energy Products Directive: Expiry of derogations (PDF 30K)
• BN71 Alcohol Duty: Rates (PDF 46K)
• BN72 Tobacco products duty: Rates (PDF 38K)
• BN73 Remote Gaming Duty (PDF 33K)
• BN74 Gaming Duty: Rates and Bandings (PDF 30K)
• BN75 Amusement machine licence duty (AMLD): Change to prize limit for category C machines (PDF 35K)
• BN76 Consequential amendments to the Betting and Gaming Duties legislation (PDF 33K)
• BN77 Repeal of Excise Duties (small non-commercial consignments) relief regulations 1986 (PDF 31K)
• BN78 Review of Powers and Safeguards: New criminal investigation powers and safeguards (PDF 48K)
• BN79 HMRC Review of Powers, deterrents and safeguards: Penalties for incorrect returns (PDF 43K)
• BN 80 Changes to the income tax and corporation tax enquiry windows, the existing powers to require online filing and electronic payment, and the effective date of payment by cheque (PDF 50K)
• BN81 Changes to Self Assessment Tax Return filing dates (PDF 39K)