Budget 2008 - Budget Notes

• BN01 - Modernising the Personal Tax System (PDF 64K)
• BN02 - Corporation Tax Main Rates (PDF 42K)
• BN03 - Corporation Tax Small Companies’ Rates (PDF 55K)
• BN04 - Simplification of Associated Companies Rules (PDF 52K)
• BN05 - Amendments to the Research & Development and Vaccine Research Relief Schemes (PDF 55K)
• BN06 - Capital Allowances: Industrial Buildings Allowances, Enterprise Zone Allowances and Agricultural Buildings Allowances (PDF 87K)
• BN07 - Capital Allowances: Plant and Machinery Allowances: Integral Features and Thermal Insulation (PDF 77K)
• BN08 - Capital Allowances: Plant and Machinery: Rate Changes and New Special Rate Pool (PDF 74K)
• BN09 - North Sea Fiscal Regime (PDF 71K)
• BN10 - 100 Per Cent First-Year Capital Allowances for Natural Gas, Biogas and Hydrogen Refuelling Equipment (PDF 49K)
• BN11 - 100 Per Cent First-Year Allowances for Expenditure on Cars with Low Carbon Dioxide Emissions (PDF 63K)
• BN12 - Capital Allowances: Plant and Machinery: Annual Investment Allowance (PDF 99K)
• BN13 - Enhanced Capital Allowances for Energy Efficient and Water Saving (Environmentally-Beneficial) Technologies (PDF 55K)
• BN14 - Capital Allowances: Introduction of First-Year Tax Credits (PDF 67K)
• BN15 - Capital Allowances: Small Plant and Machinery Pools (PDF 56K)
• BN16 - Venture Capital Schemes (PDF 60K)
• BN17 - Community Investment Tax Relief and Banking (PDF 56K)
• BN18 - Enterprise Management Incentives (PDF 64K)
• BN19 - Trading Stock (PDF 52K)
• BN20 - Leased Plant or Machinery: Anti-Avoidance (PDF 92K)
• BN21 - Financial Products Avoidance: Disguised Interest and Transferring Rights to Lease Rentals (PDF 67K)
• BN22 - Controlled Foreign Companies: Anti-Avoidance (PDF 72K)
• BN23 - Corporate Intangible Assets Regime: Anti-Avoidance (PDF 44K)
• BN24 - Capital Allowances Buying and Acceleration: Anti-Avoidance (PDF 70K)
• BN25 - Employment-Related Securities: Deductible Amounts (PDF 64K)
• BN26 - North Sea Management Expenses (PDF 51K)
• BN27 - Unclaimed Assets Scheme: Tax Changes (PDF 51K)
• BN28 - Investment Manager Exemption (PDF 70K)
• BN29 - Taxation of Personal Dividends (PDF 54K)
• BN30 - Funding Bonds (PDF 30K)
• BN31 - Offshore Funds: New Tax Regime (PDF 43K)
• BN32 - Timing of Income Tax Payments by Unauthorised Unit Trusts (PDF 48K)
• BN33 - Funds of Alternative Investment Funds (PDF 57K)
• BN34 - Property Authorised Investment Funds (PDF 64K)
• BN35 - Repeal of Obsolete Anti-Avoidance Provisions (PDF 68K)
• BN36 - Life Insurance Companies: Consultation Outcomes and Simplification (PDF 74K)
• BN37 - Life Insurance Companies: Interest Apportionment (PDF 50K)
• BN38 - Insurance Premium Tax (IPT): Changes relating to Overseas Insurers (PDF 52K)
• BN39 - Stamp Duty: Alternative Finance: Sukuk (PDF 44K)
• BN40 - Alternative Finance Arrangements (PDF 43K)
• BN41 - Overseas Pension Schemes (PDF 49K)
• BN42 - Pensions: Regulation Making Powers (PDF 61K)
• BN43 - Pensions: Technical Improvements (PDF 58K)
• BN44 - Approved Occupational Pension Schemes (PDF 49K)
• BN45 - Pension Savings and Inheritance Tax (PDF 70K)
• BN46 - Inheritance Tax: Transitional Serial Interests (PDF 51K)
• BN47 - Inheritance Tax (IHT) Nil-Rate Band (PDF 51K)
• BN48 - Capital Gains Tax: Relief on Disposal of a Business (Entrepreneurs’ Relief) (PDF 87K)
• BN49 - Child Trust Fund: Voucher Requirement (PDF 53K)
• BN50 - Individual Saving Accounts and Northern Rock Bank (PDF 68K)
• BN51 - Individual Saving Accounts and other Savings Accounts: Reducing the Administrative Burden (PDF 71K)
• BN52 - Gift Aid: Transitional Relief (PDF 67K)
• BN53 - Income of Beneficiaries Under Settlor-Interested Trusts (PDF 49K)
• BN54 - Stamp Duty: Changes to Loan Capital Exemption (PDF 43K)
• BN55 - Reduction of Stamp Duty Administrative Burden (PDF 52K)
• BN56 - Stamp Duty Land Tax (SDLT) Relief for New Zero-Carbon Flats (PDF 47K)
• BN57 - Stamp Duty Land Tax (SDLT): Notification Thresholds for Land Transactions and Rate Thresholds for Leasehold Property (PDF 70K)
• BN58 - Stamp Duty Land Tax (SDLT): Anti-Avoidance Legislation Affecting Partnerships (PDF 50K)
• BN59 - Stamp Duty Land Tax: Group Relief: Anti-Avoidance (PDF 45K)
• BN60 - Stamp Duty Land Tax (SDLT): Alternative Finance: Anti-Avoidance (PDF 42K)
• BN61 - Greater London Authority Severance Pay (PDF 37K)
• BN62 - Armed Forces Council Tax Relief (PDF 37K)
• BN63 - Restrictions on Trade Loss for Individuals (PDF 56K)
• BN64 - Double Taxation Relief: Income Tax (PDF 37K)
• BN65 - Avoidance of Income Tax Using Manufactured Payments (PDF 37K)
• BN66 - Double Taxation Treaty Abuse (PDF 50K)
• BN67 - Tax Avoidance Disclosure Regime: Scheme Reference Number System (PDF 58K)
• BN68 - Income Tax Exemptions for the Return to Work Credit, In- Work Credit, In-Work Emergency Discretion Fund and In-Work Emergency Fund (PDF 55K)
• BN69 - Company Car Benefit Tax (PDF 51K)
• BN70 - Employer Provided Vans: Fuel Benefit Rules (PDF 37K)
• BN71 - Hydrocarbon Oils: Duty Rates Changes and Rates Simplification (PDF 63K)
• BN72 - New Aviation Duty Replacing Air Passenger Duty (APD) (PDF 39K)
• BN73 - VAT: Increased Turnover Thresholds for Registration and Deregistration (PDF 50K)
• BN74 - VAT: Amendment to the Exemption for Fund Management (PDF 50K) - please see Amendment to the VAT exemption for fund management services, for the publication of the draft amending legislation, explanatory memorandum and guidance concerning changes announced at Budget 2008
• BN75 - Indirect Tax Returns: Correction of Errors (PDF 47K)
• BN76 - VAT: Changes in Fuel Scale Charges (PDF 67K)
• BN77 - VAT: Reduced Rate for Smoking Cessation Products (PDF 43K)
• BN78 - VAT: Transitional Period for Claims (PDF 57K)
• BN79 - VAT: Option to Tax Land & Buildings (PDF 50K)
• BN80 - Landfill Tax: Exemption for Waste from Cleaning Up Contaminated Land (PDF 45K)
• BN81 - Landfill Communities Fund (PDF 48K)
• BN82 - Landfill tax: Standard Rate (PDF 37K)
• BN83 - Aggregates Levy: Rate (PDF 36K)
• BN84 - Climate Change Levy: Rates (PDF 41K)
• BN85 - Climate Change Levy (CCL): Electricity from Coal Mine Methane (PDF 39K)
• BN86 - Climate Change Levy (CCL): Climate Change Levy Accounting Documents (CCLADs): Simplification (PDF 40K)
• BN87 - Energy Products Directive: Expiry of Derogations (PDF 53K)
• BN88 - Amusement Machine Licence Duty (AMLD): Gaming Machines (PDF 65K)
• BN89 - Gaming Duty: Revalorisation of Duty Bands (PDF 36K)
• BN90 - Tobacco Products Duty: Rates (PDF 46K)
• BN91 - Alcohol Duty: Rates (PDF 54K)
• BN92 - Calculation of Alcohol Duty (PDF 41K)
• BN93 - Excise Reviews and Appeals (PDF 51K)
• BN94 - Waiving Interest and Surcharges for those Affected by National Disasters (PDF 42K)
• BN95 - Power to Give Statutory Effect to Existing Concessions (PDF 49K)
• BN96 - HMRC Review of Powers, Deterrents and Safeguards: Penalties for Incorrect Returns & Failure to Notify a Taxable Activity (PDF 66K)
• BN97 - HMRC Review of Powers, Deterrents and Safeguards: Compliance Checks (PDF 64K)
• BN98 - HMRC Review of Powers, Deterrents and Safeguards: Payments, Repayments and Debt (PDF 57K)
• BN99 - Changes to Customs Powers (PDF 39K)
• BN100 - Tribunal Reform: Simplifying HMRC’s Approach to Appeals (PDF 43K)
• BN101 - Tax Law Rewrite: Remittance Basis and Foreign Dividend Income (PDF 39K)
• BN102 - Residence & Domicile: The Residence Test and Day Counting Rules (PDF 42K)
• BN103 - Residence & Domicile: Personal Allowances and the Remittance Basis (PDF 44K)
• BN104 - Residence & Domicile: Closing Loopholes in the Remittance Basis (PDF 93K)
• BN105 - Residence & Domicile: Remittance Basis and Art for Public Display (PDF 43K)
• BN106 - Residence & Domicile: Changes for Employment-Related Securities (PDF 46K)
• BN107 - Residence & Domicile: Annual £30,000 Charge for Some Users of the Remittance Basis (PDF 158K)