Pre-Budget 2007 - Supplementary Documents
These documents were published immediately after the Chancellors speech today
9 October 2007.
Consultation documents
Reports / Summaries of Responses
- Consultation on modernising tax relief for business expenditure on cars: summary of responses (PDF 280K)
- Planning-gain supplement: Consultation on Paying PGS and Valuing planning gain: A summary of responses (PDF 156K)
Others
- Company gains from investment life insurance policies and contracts – Draft Regulations (PDF 148K)
- Increasing Income Tax Self Assessment (ITSA) payment on account (POA) threshold - Draft Regulations (PDF 23K)
- Inheritance of tax-relieved pension savings (PDF 205K)
- Inheritance Tax: transfer of unused nil-rate band (PDF 207K)
- Inheritance Tax: transfer of unused nil-rate band - Guidance and Examples (PDF 37K)
- IHT; Transfer of unused nil rate- band - Questions and Answers (PDF 77K)
- Leased plant and machinery: anti-avoidance – Technical Note (PDF 267K)
- Life Insurance Companies: Reinsured Expenses (PDF 187K) - This document was published after the Chancellors speech at 17:45pm 9 October 2007
- Life Insurance Companies Simplification – Repeal of the inherited estates apportionment rules (PDF 110K)
- Measuring indirect tax losses – 2007 (PDF 1.7M)
- Methodologies for measuring direct tax losses – 2007 (PDF 329K)
- Registered pension schemes: benefit crystallisation event 3 (PDF 155K)
- Restrictions on relief for interest payments (PDF 85K)
- Sale of lessors – companies in partnership October 2007 (PDF 69K)
- Spreading of relief on indirect contributions (PDF 109K)
- Tax Simplification - The Government’s commitment to tax simplification - This document was removed and replaced with a link to the HM Treasury site at 17:45pm 9 October 2007
- Tax treatment of financial derivatives (PDF 31K)
- The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2007 (PDF 200K)
- The Landfill Tax (Material Removed from Water) Order 2007 (PDF 37K)
- The Social Security (Contributions) (Amendment No. 9) Regulations 2007 (PDF 53K)
Impact Assessments (IAs)
Full IA
- Increasing Income Tax Self Assessment (ITSA) payment on account (POA) threshold (PDF 158K)
- Options for the NICs exemption for holiday pay schemes (PDF 105K)
- Technical Improvements for Taxation of Pension Schemes (PDF 105K)
