The Tax Journal provides you with a selection from Ernst & Young's 2009 Budget Alert, concentrating largely on measures affecting corporate taxpayers. Ernst & Young's comments are in bold at the end of a section
In the first of three articles, Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the development of the Ramsay principle since the seminal decision in BMBF/SPI
Richard Rolls and Alison Hughes of KPMG consider the tax implications of bonus deferrals and clawback arrangements
Toby Price, a tax director in Real Estate at Deloitte LLP, says that the question of control can dominate in matters of SDLT group relief
Patrick Cannon looks at the application of Ramsay in SDLT and the use of reliefs for alternative finance structures
Brian Jones, HMRC Assistant Director, Tax Law Rewrite Project, describes two rewrite Bills recently published for consultation
In the first of a series of articles on the issues facing SME employers in a recession, Stuart Stroud, Senior Consultant, Employer Services, Vantis, covers employee benefits
James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP, provide an overview of the indirect tax issues arising on business acquisitions