Budget 2008 - Supplementary Documents
- Budget illustrative tables
- Consultation documents
- Draft Finance Bill Clauses
- Others
- Research Report 44
- Impact Assessments (IAs)
- Review of Links with Large Business
Budget illustrative tables
Consultation documents
Reports / Summaries of Responses
- HM Revenue & Customs and Business: Tax Representative Requirements for Overseas Insurers - Summary of Responses (PDF 62K)
- Voluntary Disclosure of Errors on Indirect Tax Returns - Summary of Responses (PDF 111K)
- Child Trust Fund: consultation on the voucher requirement for account opening - Summary of Responses (PDF 63K)
- HM Revenue and Customs & the Taxpayer Tax Appeals against decisions made by HMRC - Summary of Responses and Future Direction March 2008 (PDF 111K)
Draft Finance Bill Clauses
- Appropriations from trading stock - Draft Legislation and Explanatory Note (PDF 94K)
- Financial Products Avoidance: Disguised interest and transferring rights to lease rentals - Draft Legislation and Explanatory Statement (PDF 94K)
- Controlled Foreign Companies - Draft Finance Bill legislation & Explanatory Notes (PDF 87K)
- Capital allowances buying and acceleration - Draft Finance Bill legislation and draft Explanatory Note (PDF 32K)
- Ring fence trade: no deduction for expenses of investment management - Draft Finance Bill legislation and draft Explanatory Note (PDF 85K)
- Charge where consideration includes rent: 0% band - Draft clause and Explanatory Note (PDF 44K) - This document was amended to include the draft clause at 16:00pm 12 March 2008.
- Notification and registration of transaction - Draft clause and Explanatory Note (PDF 51K) - This document was amended to include the draft clause at 16:00pm 12 March 2008.
- Alternative property finance: anti-avoidance - Draft clause and Explanatory Note (PDF 81K)
- Withdrawal of group relief - Draft clause and Explanatory Note (PDF 33K)
- Restrictions on trade loss relief for individuals - Draft clause and Explanatory Notes (PDF 140K)
- Funds of Alternative Investment Funds - Draft Regulations to implement the tax framework for Funds of Alternative Investment Funds (PDF 63K) - published by HM Treasury on 22 February 2008
- The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 - Draft Regulations and Explanatory Notes (PDF 303K)
- Employment-related securities etc: deductible amounts etc - Draft Regulations and Explanatory Notes (PDF 86K)
- UK residence and foreign partnerships - Legislation and Explanatory Notes (PDF 186K)
- Charge on termination of interest in possession where new interest acquired - Legislation and Explanatory Notes (PDF 73K)
- IBA/ABA abolition - Draft Finance Bill legislation and Explanatory Notes (PDF 227K)
Others
- Delivering a new relationship with business - Update on HMRC’s admin burden targets and what we are doing for SMEs (PDF 99K)
- Reduction of Stamp Duty Administrative Burden Removal of £5 Stamp Duty Charges - Guidance Note (PDF 66K)
- Gift Aid - Administrative changes and proposals - Guidance Note (PDF 70K)
- Capital gains tax: Relief on disposal of a business (Entrepreneurs' relief) (PDF 28K) - Examples (PDF 28K)
- Saving Gateway Budget
- Tax Credits – Improved Services and Communications
- VAT: Withdrawal of the Staff Hire Concession - Technical Note - This document was added to the supplementary zip file at 16.00pm on 12 March 2008.
- Protecting Tax Revenues - Discussion Paper (PDF 282K)
- Simplifying anti-avoidance legislation: A progress report on the anti-avoidance simplification review - Discussion Paper (PDF 219K)
- Residence And Domicile: Aligning the Capital Gains Tax Treatment for Non-UK Resident Trusts (PDF 51K)
Research Report 44 - Study of the impact of the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCTs) on company performance
Impact Assessments (IAs)
Consultation Stage
- National Insurance: Collection of Class 2 contributions with Self Assessment (PDF 115K)
- The Saving Gateway (PDF 91K)
Final Stage
- Provision to allow businesses to write off small amounts of unrelieved expenditure on plant and machinery (PDF 124K)
- R&D Tax Credit (PDF 105K)
- The extension of Corporation Tax (CT) loss carry back (PDF 79K)
- Change to Petroleum Revenue Tax obligations (PDF 71K)
- Extending 100% First Year Capital Allowances (FYA) within ring fence trades (PDF 81K)
- Extension of Corporation Tax (CY) post cessation period (PDF 78K)
- Stamp Duty: Reduction of Administrative Burden (PDF 80K)
- Review of the Insurance Premium Tax (IPT) tax representative provisions (PDF 83K)
- Stamp Duty Land Tax: Reduction of Administrative Burden - Notification Threshold (PDF 87K)
- Changes to indirect taxes voluntary disclosure arrangements (PDF 214K)
- Repeal of obsolete anti-avoidance legislation (PDF 76K)
- Decision to allow specified Northern Rock customers to reinvest withdrawn ISA funds (PDF 150K)
- Technical improvements for taxation of pension schemes (PDF 169K)
- Widening the scope of authorised payments that may be made by registered pension schemes (PDF 111K)
- Property AIFS (Property Authorised Investment Funds) (PDF 72K)
- Climate change levy accounting document (CCLAD) simplification (PDF 136K)
- The withdrawal of the VAT: Staff Hire Concession (PDF 55K)
