Budget - 22 June 2010: Supplementary documents

Supplementary documents published as part of Budget - 22 June 2010.

• Budget Press Notices (Opens new window)
• Draft legislation
• Guidance and Technical notes
• Impact Assessments (IAs)
• Statutory Instruments
• Other documents
• Budget Notes

Draft legislation

• Company Distributions
  This document sets out the Government's response to an issue that has arisen in relation to certain distributions received by UK companies.
• Insurance Premium Tax (IPT) Increase in the Standard and Higher Rates
  This document explains that the Finance Bill 2010 will increase the standard rate of IPT to 6 per cent and increase the higher rate of IPT to 20 per cent.
• VAT: Increase in the standard rate and anti-avoidance

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Guidance and Technical notes

• VAT - Change of the Standard Rate to 20 per cent - a detailed guide for VAT registered businesses (PDF 227K)
• VAT - Change of the Standard Rate to 20 per cent - anti-forestalling legislation (PDF 84K)

Impact Assessments (IAs)

Final/Implementation stage

• Changes to the Tax-based Venture Capital Schemes and Enterprise Management Incentives
  Impact Assessment of Changes to the Tax-based Venture Capital Schemes and Enterprise Management Incentives.
• Impact Assessment of Excise: Modernisation and Compliance Checks
  This Impact Assessment makes changes to the compliance checking framework for excise duties, covering information and inspection powers, record-keeping rules and time limits.
• Impact Assessment of a change to the standard rate of VAT

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Statutory Instruments

All budget related Statutory Instruments will be published on the Office of Public Sector Information (OPSI) website (Opens in a new window)

• The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2010 (Opens in a new window)

Other documents

• Policy Costings - Methodology Paper
  This document is published for the first time alongside this Budget. It reflects the Government's commitment to increase transparency around the public finance forecast by publishing the assumptions and methodologies underlying policy costings.
• Improving the tax policy making process (Opens new window)
• Capital Gains Tax - Rates and Entrepreneurs Relief - Questions and Answers
• Child Trust Fund - Restriction of Government Payments - Questions and Answers
• Furnished Holiday Lettings - Questions and Answers
• Regional Employers NICs Holiday For New Businesses - Questions and Answers
• Shared Lives Carers and Guardians - Questions and Answers
• Summary of Announcements - Benefits and Tax Credits
• Summary of Announcements - Business Taxes
• Summary of Announcements - Employers and Pension Providers
• Summary of Announcements - Enforcement and Compliance
• Summary of Announcements - Excise Duties and Environmental Taxes
• Summary of Announcements - Personal Tax and National Insurance
• Summary of Announcements - Pensions, Savings, Trusts and Charities
• Summary of Announcements - VAT

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