Budget 2007 - Supplementary Documents
- Budget illustrative tables
- Consultation documents
- Draft Finance Bill Clauses
- Others
- Regulatory Impact Assessments (RIAs)
- Review of Links with Large Business
Budget illustrative tables
Consultation documents
Reports / Summaries of Responses
- Tax incentives for development of brownfield land
- Modernising tax relief for business expenditure on cars: a consultation update
- Tax Relief for Pensions: Inheriting Tax-Relieved Pension Savings
- A targeted anti-avoidance rule for CGT Summary of responses to the draft legislation and guidance issued 6th December 2006 (This document was published at 20:00 on 21 March 2007)
- Summary of responses to the consultation on reform of excise duty drawback system (This document was published at 20:00 on 21 March 2007)
Draft Finance Bill Clauses
- Sale of Lessor Companies Anti-avoidance Draft Legislation and Explanatory Note (PDF 43K)
- Alternative Finance: Draft Legislation and Explanatory Note (PDF 53K)
- Loss-Buying: Draft legislation and explanatory note (PDF 33K)
- IPT: Anti-avoidance - amendment to the definition of premium (PDF 25K)
- Employee Benefit Trusts Draft legislation and explanatory note (PDF 97K)
- The draft Personal Equity Plan (Amendment) Regulations 2007 (PDF 27K)
- The draft Individual Savings Account (Amendment) Regulations 2007 (PDF 83K)
- Life policies etc: effect of rebated or reinvested commission Draft legislation and Explanatory Note (PDF 153K)(This document was published at 20:00 on 21 March 2007)
- Restrictions on companies buying losses or gains: tax avoidance schemes Draft legislation and Explanatory Note (PDF 103K) (This document was published at 20:00 on 21 March 2007)
- The Employer-Financed Retirement Benefits (Excluded Benefits for tax purposes) Regulations 2007 (PDF 226K) (This document was published at 20:00 on 21 March 2007).
Others
- Review of HMRC Online Services
- Managed Service Companies - Question and Answer briefing
- Managed Service Companies – Legislation and associated documents
- VAT: Charities and the 'change of use' charge (ESC 3.29) (PDF 31K)
- Avoidance through the creation and use of capital losses (PDF 72K) (This document was published at 20:00 on 21 March 2007)
- Delivering a new relationship with business (PDF 87K)
Regulatory Impact Assessments (RIAs)
Full RIAs
- Fuel Scale Charges (PDF 45K) - Value Added Tax (Cars) (Determination of Consideration for Road Fuel Supplied for Private Use) Order 2007
- VAT: Implentation of ECJ Decisions Charles & Charles Tijmens and Wollny (PDF 218K)
- VAT: Transfer of Going Concern Retention of Records (PDF 355K)
- Alternative Finance Products (PDF 481K)
- HMRC Online Services: Increasing use of Online Filing and Electronic Payment (PDF 170K)
- Relief from the 40% Trust Rate for Service Charges and Sinking Funds in the Private Sector (PDF 58K)
- The Tax Treatment of General Insurers Reserves (PDF 93K)
- Extension of the Landlords Energy Saving Allowance (PDF 296K)
- Stamp Duty Land Tax Relief for New Zero Carbon Homes (PDF 89K)
- Tax Relief for Pensions (PDF 129K)
Partial RIAs
- Partial Regulatory Impact Assessment for Land Remediation Relief (PDF 44K) - see also the consultation document Land Remediation Relief (PDF 438K)
- Modernising Tax Relief for Business Expenditure on Cars: Revised Partial RIA (PDF 41K) - see also the consultation document: Modernising tax relief for business expenditure on cars: a consultation update (PDF 356K)
Review of Links with Large Business
- Making a difference: delivering the review of links with large business (PDF 1.6M)
- HMRC approach to compliance risk management (PDF 1.4M) (This document was published at 20:00 on 21 March 2007)
