Policy paper

Finance Bill 2012 consultation on draft legislation

Consultation on measures for Finance Bill 2012.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Documents

Overview of draft legislation for Finance Bill 2012

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Draft legislation and explanatory notes

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Draft legislation, EN and TIIN

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Written Ministerial Statement on Anti-Avoidance

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Controlled foreign companies and foreign permanent establishments - revised draft

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Loan relationships: debts becoming held by connected company

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Written Ministerial Statement on loan relationships

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Employer Asset-backed Pension Contributions

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Written Ministerial Statement on Asset-backed Pension Contributions

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Landfill Tax: Application to Scottish Landfill Sites

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Written Ministerial Statement on Landfill Tax

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Air Passenger Duty (APD): Devolution of rates to Northern Ireland

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Written Ministerial Statement on Air Passenger Duty (APD)

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Use of red diesel in private pleasure craft

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Post-cessation trade relief: tax-generated payments or events

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Written Ministerial Statement on post-cessation trade relief

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Controlled foreign companies and foreign permanent establishments - revised consultation draft

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Controlled foreign companies and foreign permanent establishments - compare version

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SEIS re-investment relief

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Administration of VAT

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Income tax rates, rate limits and personal allowances for 2012-13

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Seed investment scheme

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Enterprise Investment Scheme and Venture Capital Trusts

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Reform of the taxation of non-domiciled individuals

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Capital gains tax: foreign currency bank accounts

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Inheritance tax nil rate band: switch to CPI

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Capital gains tax: annual exempt amount

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Single payment and capital gains tax roll-over relief

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Tax exemptions: international military headquarters, EU forces, etc

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Income tax exemption: armed forces continuity of education allowance

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Company car tax: security enhanced cars

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Taxation of non-residents: Champions League final 2013

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Qualifying time deposits: deduction of tax at source

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Gifts of pre-eminent objects to the nation

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Inheritance tax: reduced rate for estates leaving 10 per cent or more to charity

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In-year repayments of income tax to charities

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Self assessment donate

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Corporation tax: charge and main rate for 2013, small profits rate for 2012

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Full reform of controlled foreign companies rules

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Corporation tax reform: patent box

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Research and development tax relief

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Enterprise zones: first year allowances for designated areas

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Capital allowances: feed-in tariffs and the renewable heat incentive

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Capital allowances: fixtures

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Improvements to the real estate investment trust regime

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Tax transparent investment funds

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Bank levy rate and amendments

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Solvency II and the taxation of insurance companies

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General insurance: claims equalisation reserves

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Lloyds stop-loss insurance

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Company distributions

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Amendments to the tax treatment of financing costs and income (debt cap)

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Changes to UK generally accepted accounting practice

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Supplementary charge: restriction on decommissioning tax relief

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Scope of supplementary charge

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Machine games duty

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Gambling duties: double taxation relief

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Repeal of section 22 of the Alcoholic Liquor Duties Act 1979 (ALDA)

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Air passenger duty

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Carbon price support rates

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Climate change levy: change to the reduced rate on electricity; metal recycling processes

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Climate change levy: reform of climate change agreements

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Climate change levy: electricity produced in combined heat and power stations

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VAT: low value consignment relief

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VAT: cost sharing exemption

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Tackling VAT evasion on road vehicles brought into the UK

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VAT: online registration and removal of the threshold for non-UK established businesses

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VAT: grouping extra statutory concession

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VAT: treatment of public bodies

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Stamp duty land tax and stamp duty: relief for National Health Service bodies

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Capital allowances: anti-avoidance rules for plant and machinery

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Stamp duty: disclosure of tax anti avoidance schemes

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Manufactured overseas dividends

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Tax agreement between the United Kingdom and Switzerland

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Information powers

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PAYE regulations: information

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Tax agents: dishonest conduct

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Incapacitated persons: a modern approach

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Mineral royalties

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Disadvantaged areas relief

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Grants for giving up agricultural land

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Angostura bitters

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Black beer

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Luncheon vouchers

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Certain payments arising from a reduction in pool betting duty

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Stamp duty: relief on certain transactions in shares

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Tax reserve certificates issues by HM Treasury

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Payments for the benefit of family members

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Capital allowances

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Stamp duty: relief on certain transactions in land

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Harbour reorganisation schemes

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Pensions for 1947 redundancies

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Deeply discounted securities

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Life assurance premium relief

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Written ministerial statement: draft legislation for Finance Bill 2012 and tax policy update

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Written ministerial statement draft legislation for Finance Bill 2012: measures with immediate effect

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Written ministerial statement: non-domicile taxation and statutory residence test

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Employer asset-backed pension contributions

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Written ministerial statement by the Financial Secretary to the Treasury: employer asset-backed pension contributions

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Details

Purpose of consultation

The government has made a commitment to confirm the majority of Finance Bill measures at least three months prior to introduction, including the publication of draft legislation where possible. This consultation fulfils this commitment in advance of Finance Bill 2012.

The aim of this consultation process is to provide more certainty for taxpayers and greater window for scrutiny in advance of the legislative process. The government would welcome comments to ensure the legislation works as intended. We are not seeking comments on the policy as part of the consultation.

Updates

The government published the majority of draft legislation for Finance Bill 2012 measures on 6 December 2011. Since December, the government has published further legislation for a small number of draft clauses.

Documents

The overview document provides a summary of the draft legislation published, alongside updates on measures that will be included in the Finance Bill, but where draft legislation is not being published at this stage. The document also includes a Tax Information and Impact Note (TIIN) for each measure, which explain what the measure does, why it is proposed and what its impacts are.

The draft legislation and explanatory notes are published separately. Explanatory notes are intended to assist the reader in understanding the legislation, but are not meant to be a comprehensive description of the legislation. So, where a section or part of a section does not seem to require any explanation or comment, none is given.

In addition, we have provided the same information separately for each measure. Each piece of draft legislation below is accompanied in the same document by a draft explanatory note and a TIIN.

Contacts

If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note.

If you have any comments on the consultation process, please email fbteam@hmtreasury.gsi.gov.uk

Published 13 March 2012