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Budget 2010
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of
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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12
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12
24
36
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60
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READERS'
FORUM
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted