Budget 2013 – Measures unchanged following consultation

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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