- 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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Proposed new Management Act droppedShortly before the Pre Budget Report 2006 HM Revenue & Customs published
draft clauses of a new Tax Management Act. These draft clauses covered the
rules for notification and registration, returns and assessments for Income
Tax Self Assessment (including capital gains tax), Corporation Tax Self
Assessment and Value Added Tax. The draft clauses had a mixed response and
the Budget 2007 book, paragraph 5.93 announces that “The government has
decided not to proceed with the proposals for a New Management Act at this
time. Some elements of the work will be taken forward by the review of
powers. Once substantive changes have been made, further simplification of
tax administration will be considered.”
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