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Deposited Paper HINF 2005/2052

HMRC documents relating to the 2005 pre-budget report. I. Changes to the North Sea Fiscal Regime. Inc. draft legislation; regulatory impact assessment, and document on pricing rules for North Sea taxation. 40 p. II. Hydrocarbon oil duty consultation on changes to excepted vehicle schedule: summary of responses. 30 p. III. VAT: Schedule 10 - Buildings and land: rewrite of existing tax law: consultation paper. Inc. partial regulatory impact assessment. 53 p. IV. Hydrocarbon Oils Duty: relief for rebated heavy oils used to generate electricity - regulatory impact assessment. 4 p. V. Summary of responses to the consultation document "VAT: the future of the option to tax", issue December 2004. 15 p. VI. The modernisation of gambling taxes: consultation on the compliance costs to operators of the reformed Bingo duty. Inc. regulatory impact assessment. 12 p. VII. Partial regulatory impact assessment on an enhanced capital allowance for biofuels production plant. 25 p. VIII. Summary of responses to the Corporation Tax Reform Technical Note issued in December 2004. 6 p. IX. Partial regulatory impact assessment for changes to corporation tax structure. 7 p. X. Leased plant and machinery (leasing reform): partial regulatory impact assessment, revised 5 December 2005. 12 p. XI. VAT: "Beneficial ownership" of land and property. Consultation document on proposed amendments to paragraph 8 of Schedule 10 to the VAT Act 1994. Inc. partial regulatory impact assessment. 18 p. XII. Clarification of definition of gaming machine for VAT: regulatory impact assessment. 2 p. XIII. Full regulatory impact assessment: reduced rate of VAT on the installation of wood fuelled boilers. 5 p. XIV. Partial regulatory impact assessment: payments to charities by jointly owned trading subsidiaries. 3 p. XV. Consultation on the proposed capital allowances scheme for the renovation of business premises in disadvantaged areas - summary of responses. 4 p. XVI. Film tax relief. 3 p. XVII. Business Brief BB24/05 - Excise duties: reducing cost and administrative burdens for business. 2 p. XVIII. Business Brief BB23/05 - VAT and property developments; VAT exemption for insurance-related services; Reduced rate of VAT on the installation of wood-fuelled boilers; Climate change levy; Gaming machines. 14 p. XIX. Intangible assets regime anti avoidance measures: draft legislation. 6 p. XX. Pensions tax simplification - pre-budget report technical note. 9 p. XXI. The costs and benefits of direct payment of statutory maternity pay. 12 p. XXII. Sale of Lessors: explanatory note, draft clauses and schedule for the Finance Bill 2006. 33 p. XXIII. Statement and guidance on Avoidance through the creation and use of capital losses by companies. 28 p. XXIV. Financial avoidance using stock lending arrangements. 3 p. XXV. Transfer of assets abroad - technical notes and draft clauses. 12 p. XXVI. Findings of the Review of Links with Medium-Sized Businesses. 28 p. XXVII. Inheritance tax (IHT): second-hand excluded property. 1 p. XXVIII. Pre-owned assets (POA) and reverter-to-settlor trusts. 2 p. XXIX. Chargeable gains: policies of insurance and non-deferred annuities. Inc,. draft clauses. 6 p. XXX. Leased plant and machinery technical note. Inc draft legislation. 57 p. XXXI. Post-implementation review of compliance costs - VAT: face value vouchers. Inc. regulatory impact assessment. 13 p. XXXII. Post-implementation review of compliance costs - VAT strategy: tackling VAT group abuses. Inc copy of final regulatory impact assessment. 15 p.