Pre-Budget Report 2004

Thursday 2nd December 2004.

All Inland Revenue news releases and supplementary documents relating to the Pre-Budget Report can be found here.

If you missed the Chancellor's pre-Budget statement you can watch the archive broadcast on the UKonline website.

Additional publications relating to the Report will also be available from the HM Treasury Web Site and HM Customs and Excise.

HM Treasury have also provided a separate microsite for a Budget Summary Leaflet which highlights the key points of how the Budget will affect you.

Portable Document Format (PDF) files

Documents marked PDF are in Portable Document Format, to view a PDF document you must have Adobe Acrobat Reader installed on your computer. These documents are also available as compressed files to make downloading them faster. Depending on your browser setup, clicking on the link may open the document in the browser window. With large files, a delay can give the impression that the document is not downloading. If you prefer to save the document directly to your hard drive:

• PC users - right-click on the link, and then select the save option.
• Apple Mac users - point to the link and hold down the mouse button, and then select the save option.

Compressed (zipped) files

The documents will also be available in a compressed format called 'zip' to make downloading them faster. To uncompress these files, you will need special zip software.

• All the News Releases in one compressed file (ZIP 555K)
• All the related supplementary documents in one compressed file (ZIP 5.03MB)

These documents are available in HTML and PDF formats. To view a PDF document you must have Adobe Acrobat Reader installed on your computer.

News Releases

• PN1 - Opportunity for all: The strength to take the long-term decisions for Britain (HTML) (PDF 230K)
• PN2 - Income tax allowances, National Insurance Contributions, Child and Working Tax Credit rates 2005-06 and fuel duties (HTML) (PDF 273K)
• PN3 - Protecting tax revenues (HTML) (PDF 118K)
• PN4 - Hampton Review (HTML) (PDF 111K)
• PN5 - Child Trust Fund consultation on age 7 top-up payments (HTML) (PDF 111K)
• News release - Putting small business at the heart of HM Revenue and Customs (HTML) (PDF 71K)

Supplementary Documents

• Tax boost for research ‘spinout companies’
  Draft Legislation (PDF 79K)
  Explanatory Notes (PDF 34K)

• Avoidance and employment related securities – proposal to amend Part 7 of ITEPA 2003 – Technical Note (PDF 105K) and Statement from Paymaster General, Dawn Primarolo (PDF 212K)

• Tax and National Insurance contributions avoidance: employment-related securities
  Draft Legislation (PDF 113K)
  Explanatory Notes (PDF 39K)

• Double Taxation Relief (PDF 192K)

• The Tax Implications for Authorised Investment Funds following the New FSA Regulations (COLL) – Summary of Responses (PDF 169K)

• EU Mutual Assistance Directive: Notifications - draft Finance Bill clause (PDF 61K)

• International Accounting Standards – Tax Implications (PDF 860K)

• Capital allowances: renovation of business premises in disadvantaged areas. A consultation document (PDF 471K).

• Responses to consultation exercise on reform of Accrued Income Scheme (AIS) (PDF 108K)

• Corporation Tax Reform – Technical Note (PDF2.3M) and Partial Regulatory Impact Assessments Leasing (PDF 121K) Schedular (PDF 107K)

• Insurance Companies: Draft tax legislation & commentary (PDF 354K)

• Chargeable gains: exercise of options etc: Introductory text, draft legislation & explanatory note (PDF 289K)

• Controlled Foreign Company (CFC) rules – explanatory notes, draft clauses & draft regulations (PDF 752K)

• Tax avoidance using Film and Partnership reliefs (PDF 131K)

• Income tax avoidance using stripped bonds (PDF 72K)

• Financial avoidance by companies using sale and repurchase (repo) or stock lending agreements (PDF 72K)

• New Tax Measure to help researchers acquiring shares in spinout companies created with universities and research institutions: Technical Note and Partial Regulatory Impact Assessment (PDF 222K)
  
  
• Small Companies and the Self Employed (PDF 229K)

  Home Top | Menu