A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009
Janet Hoskin, Partner, and Matthew Rowbotham, Associate, in the Tax Department of Pinsent Masons LLP, provide an introduction to medical benefit trusts
Pete Miller, Powrie Appleby LLP, writes about some more recent tax cases that have taken his interest. The article looks at three cases that introduce some interesting questions of procedure
Jason Collins, McGrigors LLP, looks at the Liechtenstein Disclosure Facility in more detail and identifies issues for advisers
Chris Sanger, of Ernst & Young, continues his regular series of articles on tax policy. This week he considers the impending VAT rate rise and asks whether the government will go further