- 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
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Budget preview - Sir Digby Jones
- Bill Dodwell
- Tax and the Environment
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Empty properties and land remediation reliefThe Chancellor today announced an incentive to encourage property
investors to bring empty commercial property back into use. A 100% capital
allowance (Business Premises Renovation Allowance) will be offered to
companies or individuals that incur spend on or after 11 April 2007 in
renovating business premises that have been empty for a year or more, and
which are located in certain disadvantaged areas. The announcements enhance
the current relief available and extend the application of the relief to
include offices and shops.
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