Budget

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  • Clearances and advance agreements Restricted access

    Article

    Last Reviewed: 09 November 2007 / Submitted: 26 June 2007

    HMRC proposals for extending rulings and clearances to any matter of uncertainty on a significant commercial issue and to introduce an Advance Agreements Unit to deal with major inward investment and corporate restructuring projects have been taken forward by the Pre Budget Report document, `Making a difference: clarity and certainty`.

  • UK Pre Budget Report 2007 - Simmons & Simmons Review Restricted access

    Article

    Last Reviewed: 30 October 2007 / Submitted: 09 October 2007

    A review of selected tax measures announced as part of the pre budget report given by the Chancellor of the Exchequer on 09 October 2007.

  • Private equity following the Pre Budget Report Restricted access

    Article

    Last Reviewed: 12 October 2007 / Submitted: 12 October 2007

    The October 2007 Pre Budget Report was keenly awaited by those in the private equity industry expecting significant changes to their tax position (particularly the taxation of carried interest) to be announced. Whilst the Pre Budget Report did not disappoint, and important changes have been announced to capital gains tax and the tax treatment of non domiciled individuals, many in the private equity industry may be relieved that the measures were less draconian than expected.

  • The Budget 2007 - measures affecting funds Restricted access

    Article

    Last Reviewed: 04 April 2007 / Submitted: 26 March 2007

    This year`s Budget contains a number of measures affecting the financial services sector, most notably announcements on the scope of the offshore funds legislation, property authorised investment funds, and extension of the investment manager exemption to carbon trading.

  • UK Budget 2007 Restricted access

    Article

    Last Reviewed: 21 March 2007 / Submitted: 21 March 2007

    The UK Budget 2007 was released on Wednesday 21 March 2007. As usual, Simmons & Simmons are providing an overview and expert commentary on those tax aspects of the Budget which are of particular interest to the business community.

  • UK Budget 2006 - Real Estate Tax Restricted access

    Article

    Last Reviewed: 23 March 2006 / Submitted: 23 March 2006

    A summary of the issues relating to Real Estate resulting from Budget 2006.

  • UK Budget 2006 - REIT on cue Restricted access

    Article

    Last Reviewed: 23 March 2006 / Submitted: 23 March 2006

    Budget 2006 represents the latest milestone in the process to establish a specialist onshore listed property investment vehicle in the UK.

  • Pre-Budget Report December 2005 Restricted access

    Article

    Last Reviewed: 12 December 2005 / Submitted: 12 December 2005

    A review of selected tax measures announced as part of the pre-budget report given by the Chancellor of the Exchequer on 05 December 2005.

  • Pre-Budget Speech December 2005 Restricted access

    Article

    Last Reviewed: 12 December 2005 / Submitted: 12 December 2005

    Pre-Budget Report Statement to the House of Commons delivered by the Rt Hon Gordon Brown MP, Chancellor of the Exchequer, 05 December 2005.

  • Property Taxation - Budget 2003 (pdf version) Restricted access

    Article

    Last Reviewed: 02 August 2005 / Submitted: 15 April 2003

    An overview of those aspects of Budget 2003 affecting the property sector.

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