Budget 2009 Notes

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Budget Notes

These documents were published immediately after the Chancellors speech today 22 April 2009.

• 2009 Budget Notes in one PDF file (PDF 182K)
• BN01 - Additional Rate of Income Tax and Income-Related Reduction of the Personal Allowance from 2010-11
• BN02 - Corporation Tax Main Rates
• BN03 - Corporation Tax Small Companies’ Rate
• BN04 - Capital Allowances: Plant and Machinery: Temporary First Year Allowances
• BN05 - Taxation of Foreign Profits
• BN06 - Corporation Tax: Loan Relationships: Connected Companies
• BN07 - Corporation Tax: Agreements to Forgo Tax Reliefs
• BN08 - Improvements to the Venture Capital Schemes
• BN09 - North Sea Fiscal Regime
• BN10 - North Sea Fiscal Regime: Incentivising Production
• BN11 - Enhanced Capital Allowances for Energy Saving and Water Efficient (Environmentally Beneficial) Technologies
• BN12 - Sale of Lessor Companies: Anti-Avoidance and Fairness
• BN13 - Extension of Trading Loss Carry Back for Business
• BN14 - Life Insurance Companies: Consultation Outcomes and Simplification
• BN15 - Financial Services Compensation Scheme: Payments Representing Interest
• BN16 - UK Dividend Exemption for Lloyd’s Corporates
• BN17- Group Relief: Preference Shares
• BN18 -Stock Lending and Repurchase Arrangements: Stamp Duty, Stamp Duty Reserve Tax and Tax on Chargeable Gains
• BN19 - Foreign Denominated Losses
• BN20 - Transfers of Business Between Mutual Societies
• BN21 - Taxation of Personal Dividends
• BN22 - Taxation of Personal Dividends Distributions from Offshore Funds
• BN23 - Tax Elected Funds
• BN24 - Chargeable Gains and Offshore Funds
• BN25 - Offshore Funds
• BN26 - Certainty on Trading and Investment for Authorised Investment Funds and Investors in Equivalent Offshore Funds
• BN27 - New Tax Rules for Investment Trust Companies Investing in Interest Bearing Assets
• BN28 - Groups: Reallocation of Chargeable Gains
• BN29 - Double Taxation Relief on Dividends
• BN30 - Save as You Earn Process Simplification
• BN31 - Corporate Intangible Fixed Asset Regime
• BN32 - Financial Arrangements Avoidance
• BN33 - Anti-Avoidance: Plant and Machinery Leasing
• BN34 - North Sea: Accelerated Decommissioning Relief
• BN35 - Foreign Exchange Losses: Targeted Anti-Avoidance Rule
• BN36 - Transfers of Income Streams
• BN37 - Disguised Interest
• BN38 - Anti-Avoidance: Interest Relief
• BN39 - Manufactured Interest
• BN40 - Hedging Proceeds from Future Share Issues
• BN41 - Real Estate Investment Trusts: Artificial Restructuring
• BN42 - Real Estate Investment Trusts: Amendments
• BN43 - Stamp Duty Land Tax, Capital Allowances and Tax on Capital Gains: Alternative Finance Investment Bonds
• BN44 - Stamp Duty Land Tax: Treatment of Shared Ownership
• BN45 - Stamp Duty Land Tax: Temporary Increase in Thresholds
• BN46 - Stamp Duty Land Tax: Leasehold Enfranchisement
• BN47 - Pensions: Limiting Tax Relief for High Income Individuals (Anti-Forestalling)
• BN48 - Taxation of Payments from the Financial Assistance Scheme
• BN49 - Avoiding Unintended Tax Consequences in Relation to Pension Savings
• BN50 - Inheritance Tax: Extension of Agricultural Property and Woodlands Reliefs to Land in the European Economic Area
• BN51- Individual Savings Accounts (ISAs): Increasing ISA Limits for People Aged 50 and Over and Increasing ISA Limits for All
• BN52 - Child Trust Fund: Payments for Disabled Children
• BN53 - Charities: Substantial Donors Regulations
• BN54 - UK Personal Allowances and Reliefs for Non-Resident Individuals
• BN55 - The Remittance Basis: Minor Amendments
• BN56 - Living Accommodation Provided by Reason of Employment: Payment of Lease Premiums
• BN57 - Avoidance Using Life Insurance Policies
• BN58 - Avoidance Using Employment Income Legislation
• BN59 - Double Taxation Relief Avoidance: Banks Using Manufactured Overseas Dividends
• BN60 - Double Taxation Relief Avoidance: Credit Abuse
• BN61 - Double Taxation Relief Avoidance: Repayment of Foreign Tax
• BN62 - Corporate Transparency: Personal Tax Accountability of Senior Accounting Officers of Large Companies
• BN63 - Publishing the Names of Deliberate Tax Defaulters
• BN64 - Changes to Company Car Tax from 2011 12
• BN65 - Modernising Tax Relief for Business Expenditure on Cars
• BN66 - Hydrocarbon Oils: Duty Rates
• BN67 - VAT: Simplifying the Procedure for Opting to Tax Land and Buildings
• BN68 - VAT: Reduced Rate for Children’s Car Seat Bases
• BN69 - VAT: Changes in Fuel Scale Charges
• BN70 - VAT: Increased Turnover Thresholds for Registration and Deregistration
• BN71 - VAT: Change of Standard Rate
• BN72 - VAT: Change of Standard Rate: Anti-Forestalling Legislation
• BN73 - VAT and Excise: Exemption for Gaming Participation Fees and Other Miscellaneous Amendments
• BN74 - Cross Border VAT Changes 2010: Place of Supply of Services Rules
• BN75 - Cross Border VAT Changes 2010: Time of Supply Rules
• BN76 - Cross-Border VAT Changes 2010: EC Sales Lists
• BN77 - Cross-Border VAT Changes 2010: VAT Refund Procedure
• BN78 - Landfill Tax: Standard Rate
• BN79 - Landfill Tax: Taxable Disposals of Waste at a Landfill Site
• BN80 - Climate Change Levy: Restricted Entitlement to Levy Relief for Plastics Sector
• BN81 - Climate Change Levy: Recovery of Levy Relief
• BN82 - Climate Change Levy: Low Value Solid Fuel
• BN83 - Amusement Machine Licence Duty: Changes to Rates and Machine Categories
• BN84 - Withdrawal of the Warehousing for Export Drawback Scheme for Alcoholic Liquors
• BN85 - Tobacco Products Duty: Rates
• BN86 - Alcohol Duty: Rates
• BN87 - Reclaiming Income Tax, Capital Gains Tax and Corporation Tax Overpayments
• BN88 - Review of HMRC Powers, Deterrents and Safeguards: Payments, Repayments and Debt
• BN89 - Review of HMRC Powers, Deterrents and Safeguards: Compliance Checks
• BN90 - Review of HMRC Powers, Deterrents and Safeguards: Penalties for Late Filing of Returns and Late Payment of Tax
• BN91 - Interest Harmonisation
• BN92 - HMRC Charter
• BN93 - Changes to Customs Powers