PBR: Other Information and Links

In addition to the main PBR links shown on the CIOT website yesterday, these additional links may be useful to members who wish to look at some specific areas.

• Rates and allowances: VAT, IT allowances, NIC, Child & Working rate 09/10 & other rates http://www.hmrc.gov.uk/pbr2008/pn02.pdf
  
• Deferral of 21% rate for Corporation Tax http://www.hmrc.gov.uk/pbr2008/pbrn2.pdf
  
• Extension of trading losses carried back for companies and unincorporated businesses http://www.hmrc.gov.uk/pbr2008/pbrn3.pdf
  
• Reforms on taxation of foreign profits / Worldwide debt cap on interest / Review of controlled foreign companies legislation http://www.hmrc.gov.uk/pbr2008/pn01.pdf
  
• Income Shifting deferral and other matters - Ensuring fairness for all taxpayers http://www.hmrc.gov.uk/pbr2008/pn03.pdf
  
• Legislative backing for Taxpayer Charter (see para 1.5) http://www.hmrc.gov.uk/pbr2008/new-charter-2460.pdf
  
• Modernising Powers, Deterrents and Safeguards – The next stage http://www.hmrc.gov.uk/pbr2008/compliance-checks-con2405.pdf
  

Technical Department
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