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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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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
MOST POPULAR
This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT