Pre-Budget Report 2006 - Report Notes
Report Notes
- PBRN01 Controlled Foreign Companies
- PBRN02 International Accounting Standards
- PBRN03 UK Real Estate Investment Trusts
- PBRN04 The Tax Treatment of General Insurers’ Reserves
- PBRN05 Transfers of Business in a Group Reconstruction
- PBRN06 Avoidance of Corporation Tax
- PBRN07 Life Insurance Companies: Amalgamation of Categories
- PBRN08 Life Insurance Companies: Transfers of Business
- PBRN09 Life Insurance Companies: Changes to the ‘Crown Option’
- PBRN10 Friendly Societies: Transfers of Tax Exempt Life or Endowment Business
- PBRN11 Life Insurance Companies: Exploitation of FSA Valuation Rules
- PBRN 12 Extension to Landlord’s Energy Saving Allowance
- PBRN 13 Changes to Alternatively Secured Pension (ASP) Rules and Rules to Prevent Devices Designed to Pass on Tax-Favoured Pension Savings
- PBRN 14 Pensions Tax: Technical Improvements
- PBRN 15 Investment-Related Pension Schemes and UK-REITS
- PBRN 16 Stamp Duty Reserve Tax: Exchange Traded Funds
- PBRN 17 Stamp Duty Land Tax: Anti-Avoidance Measures
- PBRN 18 A Targeted Anti-Avoidance Rule for Capital Gains Tax
- PBRN 19 Microgeneration: Tax Treatment of Income from Sales of Surplus Power by Householders
- PBRN 20 Hydrocarbon Oils: Duty Rates
- PBRN 21 Facilitating the Use of Biofuels
- PBRN 22 Changes to the Schedule of Excepted Vehicles
- PBRN 23 Air Passenger Duty Rates
- PBRN 24 VAT: Partial Exemption
- PBRN 25 VAT: Transfer of Going Concern
- PBRN 26 Landfill Tax: Increase to Standard Rate
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