2008 Pre-Budget Report Notes
Portable Document Format (PDF) files
Documents marked PDF are in Portable Document Format, to view a PDF document you must have a PDF reader installed on your computer. Adobe reader is provided for download. Depending on your browser setup, clicking on the link may open the document in the browser window. With large files, a delay can give the impression that the document is not downloading. If you prefer to save the document directly to your hard drive:
- PC users - right-click on the link, and then select the save option.
- Apple Mac users - point to the link and hold down the mouse button, and then select the save option.
Pre-Budget Report Notes
These documents were published immediately after the Chancellors speech today 24 November 2008.
Following the Chancellor`s further announcement on 26th November 2008, PBR Note 28 entitled - Adjustments to amounts of alcohol duty payable, has been replaced with an updated version. Both the complete single Report Notes document (PDF 182K) and the single PBRN28 (PDF 40K) in the menu below have been replaced with the new version.
- 2008 Pre-Budget Report Notes in one PDF file (PDF 182K)
- PBRN01 - Income Tax Rates, Allowances and Limits and National Insurance Contributions, Rates and Thresholds (PDF 33K)
- PBRN02 - Corporation Tax Small Companies’ Rate (PDF 35K)
- PBRN03 - Extension of Trading Loss Carry Back for Business (PDF 27K)
- PBRN04 - Corporation Tax: Loan Relationships: Connected Companies (PDF 27K)
- PBRN05 - Claims Equalisation Relief for Lloyd’s Corporates (PDF 27K)
- PBRN06 - Tax on Chargeable Gains, Stamp Duty and Stamp Duty Reserve Tax: Stock Lending Arrangements (PDF 30K)
- PBRN07 - Qualified Investor Schemes (PDF 26K)
- PBRN08 - Property Authorised Investment Funds (PDF 34K)
- PBRN09 - Avoidance Using Authorised Investment Funds (PDF 25K)
- PBRN10 - Change of Accounting Practice Regulations: Foreign Exchange (PDF 28K)
- PBRN11 - Sale of Lessor Companies: Intermediate Lessors (PDF 27K)
- PBRN12 - Plant and Machinery Leasing: Anti-Avoidance (PDF 36K)
- PBRN13 - Leasing Avoidance by Film Partnerships (PDF 35K)
- PBRN14 - Pension Schemes: The Lifetime Allowance and Annual Allowance from 6 April 2011 (PDF 27K)
- PBRN15 - UK Real Estate Investment Trusts (PDF 28K)
- PBRN16 - Individual Savings Accounts and Multilateral Institutions (PDF 26K)
- PBRN17 - Modernising Tax Relief for Business Expenditure on Cars (PDF 39K)
- PBRN18 - Disabled Company Car Drivers (PDF 35K)
- PBRN19 - Hydrocarbon Oils: Duty Rates (PDF 33K)
- PBRN20 - Air Passenger Duty (APD) (PDF 46K)
- PBRN21 - Land Remediation Relief (PDF 39K)
- PBRN22 - Disclosure of Tax Avoidance Schemes: Reporting Scheme Reference Numbers to HMRC (PDF 36K)
- PBRN23 - Simplification of Anti-Avoidance Rules (PDF 36K)
- PBRN24 - VAT: Bespoke Retail Schemes Threshold (PDF 27K)
- PBRN25 - Simplifying the Entry and Leaving Rules for the VAT Flat Rate Scheme (PDF 35K)
- PBRN26 - Changes to the Standard Rate of VAT (PDF 38K)
- PBRN27 - Adjustments to Amounts of Tobacco Duty Payable (PDF 35K)
- PBRN28 - Adjustments to Amounts of Alcohol Duty Payable (PDF 40K)
