- Budget 2007 home
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Budget measures - Business
- Auctions of emission allowances
- Avoidance involving financial arrangements
- Capital allowances
- Changes to UK rules on CFCs
- Company car tax
- Company fuel tax
- Compliance Risk Management
- Corporate capital loss and gain buying
- Criminal investigation powers & safeguards
- Delivering a new relationship
- Employee benefit trusts
- Empty property relief
- Film tax regime
- HMRC consultation framework
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- Incorrect returns
- Investment manager's exemption: carbon trading
- Islamic finance products
- Landlord's energy saving allowance
- Managed service companies
- Management Act dropped
- Offshore funds
- Programme of guidance improvements
- Property Authorised Investment Funds
- Recognised stock exchanges
- Research & Development
- R&D allowances
- Sale and repurchase agreements
- Sale of Lessor rules
- Securitisation companies
- Tax rate changes
- Taxation of foreign profits
- Taxation of personal foreign dividend income & impact on corporations
- Treaty financing applications
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- VCTs
- Environment
- Aggregates levy
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- Commentary - Environmental taxes
- Company car tax
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- Investment manager's exemption: carbon trading
- Land remediation relief
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- Company car tax
- Company fuel tax
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- Gift Aid benefit limits
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- ISA limits
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- Life insurance policies
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- Management Act dropped
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- Targeted anti-avoidance legislation for CGT
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- Trust modernisation
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- Criminal investigation powers & safeguards
- Energy-saving products
- Excise duty on alcohol
- Excise duty on fuel
- Excise duty on tobacco
- Housing for elderly people
- Insurance Premium Tax
- Landfill tax
- Management Act dropped
- Missing trader fraud
- Non-business use of buildings
- Smoking cessation products
- Transfers of a going concern
- VAT fuel scale charges
- VAT payments by cheque
- VAT penalty regime
- VAT registration thresholds
- Withdrawal of excise duty relief
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Budget preview - Sir Digby Jones
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Company car taxA 2% discount for company car drivers who are provided with a car capable
of being run on E85 fuel will be introduced from 6 April 2008. Company car
tax is calculated by applying the ‘appropriate percentage’ to the list price
of the car. The appropriate percentage is related to the CO2 emissions of the
car and ranges from 15% to 35%. Most diesel cars attract a 3% supplement on
the equivalent percentage provided for Petrol cars while hybrid cars and
those which can run on Liquified Petroleum Gas attract discounts of 3% and
2% respectively. The introduction of this discount introduces an incentive
for employees to choose a new company car capable of being run on E85 fuel.
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