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Budget 2010

JOHN JEFFREY-COOK CTA (Fellow), FCA, FCIS, ATT follows the flurry of Finance Bills
But plans will 'hasten demise of final salary pension schemes'
MARK MCLAUGHLIN looks at two income tax anti-avoidance rules potentially affecting receipts of capital
Tax's structure will be hard to get right, warns CIOT head
MIKE TRUMAN is not impressed with the change in CGT rates half way through the year
List of documents from Budget
Third document scheduled for autumn
Table of when provisions will take effect and in which Acts
With a higher rate on the way, NEIL WARREN believes that tax advisers should give more priority to VAT in the future
FRANCESCA LAGERBERG considers what the Chancellor’s speech served up for enterprise
Multinationals doubtful about Budget changes
Summer and autumn
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