- 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
- HMRC online services
- 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
- VAT payments by cheque
- VCTs
- Environment
- Aggregates levy
- Capital allowances
- Climate Change Levy
- Commentary - Environmental taxes
- Company car tax
- Energy-saving products
- Excise duty on fuel
- Fuel scale charges
- Investment manager's exemption: carbon trading
- Land remediation relief
- Landfill tax
- Landlord's energy saving allowance
- Renewables obligation certificates
- Stamp Duty Land Tax relief
- Insurance
- North Sea oil tax
- Personal tax
- Alternative finance arrangements
- Car and fuel benefits
- Company car tax
- Company fuel tax
- Criminal investigation powers & safeguards
- Foreign properties owned by companies
- Gift Aid benefit limits
- HMRC online services
- Incorrect returns
- ISA limits
- Landlord's energy saving allowance
- Life insurance policies
- Managed service companies
- Management Act dropped
- Modernising the personal tax system
- Offshore funds regime
- PEP amendment regulations
- Pensions tax
- Pre-owned assets
- Purchased life annuities
- Renewables obligations certificates
- Targeted anti-avoidance legislation for CGT
- Tax rate changes
- Tax relief for service charges
- Taxation of personal foreign dividend income
- Trust modernisation
- VAT payments by cheque
- VCTs
- Stamp taxes
- VAT & Indirect taxes
- Aggregates levy
- Betting and gaming changes
- Charities charge
- Climate Change Levy
- Compliance Risk Management
- 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
- Budget 2007 podcast
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Roger Bootle - Commentary
- Preview
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Budget preview - Sir Digby Jones
- Bill Dodwell
- Tax and the Environment
- Tax Rates & Allowances
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Business rates empty property reliefReforms have been announced that will reduce the duration of business rates empty property relief to three months for all properties when they first fall empty, with a further three months for industrial and warehouse properties only. Additionally the distinction between different types of property will be reduced. Complete exemptions from rates will be awarded to empty properties held by charities. Business rates for owners and developers of empty office or shop premises will therefore double, and owners of vacant industrial property who were not previously required to pay any business rates will now face a substantial rate liability. |
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