Article Index
Budget 2008
Income Tax Rates
Personal Allowances
Taxation of Dividends
Enterprise Investment Scheme (EIS)
Venture Capital Trusts (VCT)
Individual Savings Accounts (ISA)
Child Trust Fund
Registered Pension Schemes
Other Personal Income Tax Reliefs
Gifts to Charities
Capital Gains Tax
Non-UK Domiciles
Pre-owned Assets Charge
Inheritance Tax
Benefits in Kind
Key Reliefs for All Employees
Advisory Fuel Rates for Company Cars
Tax free Approved Mileage Rates
Approved Employee Share Schemes
National Insurance Contributions (NIC)
Corporation Tax
Capital Allowances and Reliefs
Corporate Capital Gains
Corporate Venturing Scheme (CVS)
Construction Industry Scheme
Agricultural Related Income Tax Matters
Value Added Tax
Landfill Tax
Insurance Premium Tax
Aggregates Levy
Climate Change Levy
Correction of Errors
Stamp Duty
Stamp Duty Land Tax
Stamp Key Dates for Payment of Tax
Key Filing Dates

Page 18 of 37

Budget 2008

Advisory Fuel Rates for Company Cars

Can be used where employers:
- reimburse employees for business travel in company cars
- require employees to repay fuel costs for private travel.
Employers can set alternative supported rates.
Petrol hybrid cars treated as petrol cars.
Subject to review twice a year with changes to take effect from 1 January and 1 July.
Rate change considered where fuel prices fluctuate by 5%in each 6 month period.

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