Index of Budget News Documents

• H M Treasury

• Other Goverment Departments

• Inland Revenue

  • Personal Taxation

  • Savings

  • Business Measures

  • Simplification/Deregulation

  • Self Assessment

  • Anti-Avoidance Measures

    • Measures to raise revenue

    • Measures to protect revenue

  • Other Measures

• Customs and Excise

  • VAT

  • Anti-Avoidance

  • Excise

  • Insurance Premium Tax (IPT)

  • INTRASTAT

  • Closer Working

  • Deregulation

• Other Government Departments - Spending

H M Treasury Documents

• speechThe Chancellor'sspeech
• hmt1Snapshot (summary ofmain points)
• hmt2New spending plans:key points
• hmt3Work incentives
• hmt4Private finance
• hmt5IFI measures forsmall business
• hmt6Landfill Tax
• hmt7Save As You Earn
• hmt8Gilt repo market

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  OTHER GOVERNMENT DEPARTMENTS

• msc1DOE - BusinessRates
• msc2DSS - Annual reviewof national insurance contributions
• msc3DTp - VED Rates
• msc4DTp - VED:exemptions and concessions
• msc5BofE - An open giltrepo market
• msc6SO - Business Rates
• msc7DSS - WorkIncentives
• msc8ECGD - ECGD'spremiums cut

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  INLAND REVENUE

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  PERSONAL TAXATION

• ir01Income Tax: rates andallowances 1995-96 (including illustrative tables)
• ir02Income Tax: companycars and car fuel 1995-96
• ir03Capital Gains Tax:annual exempt amount
• ir04Inheritance Tax:threshold
• ir05Pension schemesearnings cap
• ir06Directors andEmployees: relief for liability insurance and uninsured liabilities
• ir07Company cars and thedisabled

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  SAVINGS

• ir08Tax exempt specialsavings accounts
• ir09Personal equity plans
• ir10Deferral of personalpension annuity purchase
• ir11Pension schemes:annuity purchases
• ir12Taxation of lifeassurance policy holders
• ir13Friendly Societies:tax-exempt policies

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  BUSINESS MEASURES

• ir14Venture capitaltrusts
• ir15Enterpriseinvestment scheme
• ir16Capital Gains Tax:re-investment relief
• ir17Post cessationexpenses
• ir18Quarterly paymentsfor small employers
• ir19Capital allowancesfor privately financed roads

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  SIMPLIFICATION/DEREGULATION

• ir20Exemption forpersonal incidental expenses paid by employers
• ir21Trusts andsettlements: simplification of income tax "benefit to settlor" rules
• ir22Bank interest:deposits belonging to discretionary and accumulation trusts
• ir23Tax returns:electronic lodgement service
• ir24Inland Revenuerepresentation in sheriff courts
• ir25Offshore funds:simplification measures
• ir26Deregulation

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  SELF ASSESSMENT

• ir27Self-Assessment
• ir28Taxation of incomefrom property and self assessment
• ir29Self Assessment:employers and employees-outcome of consultations
• ir30Self Assessment:transition to current year basis: anti avoidance provisions
• ir31Investment managers

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  ANTI-AVOIDANCE MEASURES

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  Measures to raise revenue

• ir32Investmentcompanies: changes of ownership
• ir33North sea oiltaxation: transfer of petroleum revenue tax losses
• ir34Tax avoidance:manipulation of price of stock when it is sold or transferred for valuableconsideration at the cessation of a trade
• ir35New anti avoidancerules: financial assets held by associates of banks
• ir36Capital Gains Tax:rollover relief within groups of companies

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  Measures to protect revenue

• ir37Industrial buildingsallowances
• ir38Taxation of lifeassurance companies: reinsurance
• ir39Lloyds: amendmentsto Finance Act 1993
• ir40Capital Gains:companies leaving groups
• ir41Capital Gains Tax:share index linked securities

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  OTHER MEASURES

• ir42Profit related pay:extraordinary items
• ir43Taxation of lifeassurance companies
• ir44New tax rules foropen ended investment companies
• ir45Financial markets:stock lending
• ir46Payments of interestand similar sums between connected companies - thin capitalisation
• ir47Stamp Duty: grouprelief
• ir48Tax treatment ofshort rotation coppice
• ir49Closer workingbetween the Inland Revenue and Customs and Excise

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  CUSTOMS AND EXCISE

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  VAT

• ce01Increasedregistration and deregistration thresholds.txt">
• ce02Second-handgoods,works of art,antiques and collectors' items
• ce03Cars
• ce04Changes in fuelscales
• ce05Construction,land andproperty
• ce06Entertainment,recreational and other activities which include passengertransport
• ce07Consultation onchanges in procedures for accounting for VAT
• ce08Insolvent traders:set-off of VAT credits and bad debt relief
• ce09Payment for goodsremoved from excise warehouse
• ce10Reductions in the rates of VAT penalties

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  Anti-avoidance

• ce11Share issues
• ce12Changes to thepartial exemption de minimis limit
• ce13Zero-rating ofexports by registered charities
• ce14Amended rules forappeals against a requirement to provide security

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  EXCISE

• ce15Changes in alcoholicdrinks duties
• ce16Changes in tobaccoproducts duties
• ce17Changes inhydrocarbon oils duties
• ce18Vehicles entitled touse rebated heavy oil as road fuel
• ce19Gaming machinelicence duty,amusement machine licence duty
• ce20Air passenger duty
• ce21Recovery of overpaidexcise duty
• ce22Deregulatory changesin the duty structure and reliefs for alcohol
• ce23Relief from duty onmineral (Hydrocarbon) oil used for industrial purposes

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  INSURANCE PREMIUM TAX (IPT)

• ce24Minor amendments

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  INTRASTAT

• ce25Increase inthreshold

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  CLOSER WORKING

• ce26Closer workingbetween the Inland Revenue and Customs and Excise

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  DEREGULATION

• ce27Further deregulationand simplification by Customs and Excise

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  OTHER GOVERNMENT DEPARTMENTS - SPENDING

• ogd1MOD - DefenceBudget Plans deliver front line first
• ogd2ODA - Aid programmeincreases
• ogd3MAFF - Publicexpenditure plans for agriculture, fisheries and food
• ogd4DEmpl - MichaelPortillo welcomes a Budget for jobs
• ogd5DTp - Mawhinneylaunches Transport partnership withprivate sector
• ogd6DOE - John Gummerannounces boost for regeneration projects
• ogd7DOE - LocalGovernment spending to be maintained
• ogd8HO - Michael Howardconfirms priority for law and order
• ogd9LCD - TheGovernment's expenditure plans: The Lord Chancellor's Department
• ogd10DFE Governmentmaintains priority for spending on education
• ogd11DNH Department ofNational Heritage funding
• ogd12DNH More goodnews for sport and the arts
• ogd13DH Pounds 13bn Budgetboost for NHS
• ogd14DSS Peter Lilleyannounces full uprating for major social security benefits
• ogd15SO Mr Langwelcomes fair settlement for Scotland
• ogd16SO Mr Langannounces Local Goverment settlement for 1995-96
• ogd17WO John Redwoodannounces public expenditure settlement for Wales
• ogd18DNS Publicexpenditure survey: National Savings changes
• ogd19OPSS Office ofPublic Service and Science aspects of the Budget