Pre-Budget 2008 - Supplementary
Documents
These documents were published immediately after the Chancellors speech
today 24 November 2008.
Consultation documents
Reports / Summaries of Responses
- A New Charter for HMRC and its Customers
(PDF 96K)
This is HMRC’s response to participants in the consultation/engagement
exercise into the scope of a new HMRC Charter. It draws from written
responses and includes views/opinions expressed at informal events.
Others
- Extension Of Loss Relief Rules –
Carry-back Of Trading Losses (PDF 60K)
The Government proposes to introduce legislation in Finance Bill 2009
to provide a temporary extension to the loss relief rules for trading
losses of both corporate and unincorporated businesses. This document
gives details of the proposals.
- Land Remediation Relief (PDF 208K)
Draft legislation published here extends Land Remediation Relief, providing
relief for expenditure on specified work on long term derelict land.
It also refocuses the relief on contamination by industrial activity.
- Leasing avoidance by film partnerships
(PDF 133K)
On 13 November 2008, the Government announced it was taking action to
counter
avoidance by film leasing partnerships. This document provides draft
legislation and
Explanatory Notes.
- Measuring Indirect Tax Gaps (PDF 1.55M)
Estimates of the tax gap for VAT, illicit market shares for excise duties
(spirits, tobacco and hydrocarbon oils), and estimates of Missing Trader
Intra-Community (MTIC) fraud.
- Modernising, Powers, Deterrents
and Safeguards: The Review’s Work Programme (PDF 146K)
This document describes the aims and ways of working of the Review with
details of completed, current and future work. It refers to the creation
of an implementation oversight forum.
- Report on the interaction between company
cars, employee car ownership scheme cars and mileage allowance payments
(PDF 205K)
This report presents the findings of HMRC’s review of the taxation
of employee car ownership schemes and the interaction between these
schemes, company car tax and tax-free mileage allowance payments.
- Tackling Tobacco Smuggling Together - an
integrated strategy for HM Revenue & Customs and the UK Border Agency
(PDF 331K)
This document sets out how HMRC and the UK Border Agency (UKBA) will
work together to deliver a more effective response to tobacco smuggling.
- DH/HMRC Marketing Strategy
for Illicit Tobacco (PDF 1.25Mb)
This document is a cross-Government marketing strategy designed to change attitudes to illicit tobacco products
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Impact Assessments (IAs)
Partial IA
