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 (Opens new window)

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