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Budget 2010
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4
A year of confusion
JOHN JEFFREY-COOK CTA (Fellow), FCA, FCIS, ATT follows the flurry of Finance Bills
Fillip for pensions relief proposals
But plans will 'hasten demise of final salary pension schemes'
Tax alchemy
MARK MCLAUGHLIN looks at two income tax anti-avoidance rules potentially affecting receipts of capital
Con-doc looks at bank levy's design
Tax's structure will be hard to get right, warns CIOT head
A year of two halves
MIKE TRUMAN is not impressed with the change in CGT rates half way through the year
Consultations
List of documents from Budget
Second Finance Bill of 2010 published
Third document scheduled for autumn
Budgets 2010/PBR 2009 measures: when and where
Table of when provisions will take effect and in which Acts
A ‘Twenty20’ system
With a higher rate on the way, NEIL WARREN believes that tax advisers should give more priority to VAT in the future
A good Budget for business?
FRANCESCA LAGERBERG considers what the Chancellor’s speech served up for enterprise
CT cuts 'will not attract business to UK'
Multinationals doubtful about Budget changes
Two Finance Bills
Summer and autumn
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READERS'
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Tax tip: VAT and private schools
Readers’ forum: Use of the IHT relief for gifts out of income
Readers’ forum: Claiming exchange rate loss in UK tax return
Readers’ forum: Tax effects of moving in with the in-laws
Readers’ forum: Is there VAT on lessons invoiced to school?
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NEWS
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Reinstate rule to waive interest when no tax is due
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Contracted out R&D decisions final
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DEADLINE DATES
Deadline dates for February 2025
CASES
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Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses
Redress payments included taxable interest
MOST POPULAR
This week's opinion: 16 January 2025
Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses