This section lists those measures where draft legislation has been published for consultation and no changes were made as a result or small, technical amendments have been made to the final legislation to be introduced in Finance Bill 2013.

Personal tax

• Income tax basic rate limit and personal allowance 2013-14
• Tax status of Universal Credit
• Cap on unlimited tax reliefs
• Personal services companies and IR35
• Glasgow 2014 Commonwealth Games tax exemption
• Expenses of members of devolved administrations
• Pensions tax relief: family pension plans
• Bridging pensions
• Pensions tax relief: lifetime allowance – technical changes
• Qualifying Recognised Overseas Pensions Schemes
• Life insurance: qualifying policies
• Life insurance policies: time apportioned reductions
• Inheritance tax: spouses and civil partners domiciled outside the UK
• Heritage maintenance funds
•  Inheritance tax: investments in open ended investment companies and authorised unit trusts
• Non-domicile taxation

Corporate tax

• Corporation tax reliefs for the creative sector
• Annual investment allowance
• First year capital allowances for gas refuelling equipment
• Capital allowances: emissions threshold for a main rate car
• Disincorporation relief
• Corporation tax: NHS bodies
• Banks’ regulatory capital
• Debt cap
• Removing inadvertent restriction on corporate tax group loss relief
• Community Investment Tax Relief

Property tax

• Real Estate Investment Trusts
• Lease premium relief

Indirect tax

•  Combined bingo
• Herbal smoking products
• Vehicle excise duty administration
• Air passenger duty: annual accounting schem
• VAT: reduced rate for energy-saving materials in charitable buildings
• VAT: refunds for NHS bodies

Anti-avoidance

• Manufactured payments
• Review of the taxation of unauthorised unit trusts
• Disclosure of Tax Avoidance Schemes
• Abolition of income tax relief for payments of patent royalties
• Bank levies
• Avoidance schemes involving loan relationships and derivatives

Tax administration

• Withdrawing a notice to file a self assessment tax return
• UK-Switzerland agreement: remittance basis
• Overpayment relief: limiting the effect of prevailing practice and timing of loss mistakes
• Criminal investigations
• Customs and excise modernisation

Cross cutting measures

• Personal Independence Payment and Armed Forces Independence Payment

Secondary legislation

• Building society capital instruments

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