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