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Budget 2009
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4
Treasury drops change to FHL treatment
Taxes on cider and broadband also dropped
Businesses fearful of NIC increase
Most damaging Budget legislation, claims poll
Call for more consultation on pension revamp
PwC: proposals restrict high-earners in short careers
It’s Christmas!
NEIL WARREN finds some unseasonal cheer in the Chancellor’s VAT announcements
The times, they are a-changing
PETE MILLER considers the corporate tax proposals in the 2009 Budget
HMRC to spend £1bn on tax-dodge fight
Department aiming to recoup £2.4bn
Call for u-turn on FHL change
Removal of tax break threats tourism industry, claims PKF
Naming and shaming
RICHARD CURTIS and ALLISON PLAGER offer arguments for and against publishing the names of defaulting taxpayers
Tax the rich…
FRANCESCA LAGERBERG and LINDSEY WICKS consider the income tax changes found in the Budget 2009
Powerful announcements
KEITH M GORDON summarises the Budget announcements relating to HMRC powers
A matter of principle
Principles-based tax legislation may turn out to be the most enduring legacy of the Finance Act 2009, argues MIKE TRUMAN
Authorised investment funds
Elective regime to be introduced
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
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Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid