2009 Pre-Budget Report Notes (PBRNs)

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Pre-Budget Report Notes

These documents were published immediately after the Chancellors speech today 9 December 2009.

• 2009 Pre-Budget Report Notes in one PDF file
• PBRN01 - National Insurance Contributions Rates and Thresholds
• PBRN02 - Bank Payroll Tax
• PBRN03 - North Sea Fiscal Regime
• PBRN04 - Relief for Interest: Amendments to "Worldwide Debt Cap" Legislation
• PBRN05 - Tax and Accountancy: Changes to Accounting Standards on Financial Instruments
• PBRN06 - Research and Development Tax Relief
• PBRN07 - Film Tax Relief
• PBRN08 - Risk-Transfer Schemes
• PBRN09 - Life Insurance Companies: Apportionment of Income and Gains
• PBRN10 - Sale of Lessor Companies: Alternative Treatment
• PBRN11 - Sale of Lessor Companies: Consortium Arrangements
• PBRN12 - Capital Allowances: Anti-Avoidance
• PBRN13 - Plant and Machinery Leasing: Anti-Avoidance
• PBRN14 - Index-Linked Gilt-Edged Securities
• PBRN15 - Insurance Premium Tax: Premium Splitting
• PBRN16 - Capital Gains Tax: Private Residence Relief and Adult Placement Carers
• PBRN18 - Pensions: Restricting Tax Relief for High-Income Individuals (Anti-Forestalling)
• PBRN19 - Pensions: Changes to Tax Rates for Special Charges and the Special Annual Allowance Charge
• PBRN20 - Inheritance Tax: Nil Rate Band
• PBRN21 - Inheritance Tax Avoidance
• PBRN22 - Income Tax Treatment of Shared Lives Carers
• PBRN23 - Seafarers' Earnings Deduction: EU and EEA Residents
• PBRN24 - Furnished Holiday Lettings
• PBRN25 - Salary Sacrifice: Restricting the Tax Exemption for Workplace Canteens
• PBRN26 - Changes to Company Car Tax
• PBRN27 - Company Car Tax: Electric Cars
• PBRN28 - Van Benefit Charge: Electric Vans
• PBRN29 - Cars and Vans: Changes to Fuel Benefit Tax
• PBRN30 - Electric Vans: 100 Per Cent First-Year Allowances
• PBRN31 - Biofuels Duty
• PBRN32 - Climate Change Levy: Reduced Rate
• PBRN33 - VAT Flat Rate Scheme: Changes to the Flat Rate Percentages
• PBRN34 - Equitable Liability