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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

Taxpayers' Charter
 

Simon Yates adds to the debate on the Guardian's 'Tax Gap' series on tax avoidance

Anne Redston, Visiting Professor at King's College, continues the debate on the Guardian's 'Tax Gap' series on tax avoidance

Capital allowances
 

Patrick Cannon looks at the application of Ramsay in SDLT and the use of reliefs for alternative finance structures

Concluding our series on capital gains relief, Hilary Barclay, Solicitor, Corporate Tax Group, Macfarlanes LLP, discusses the no gain, no loss basis for intra-group disposals and related provisions

Brian Jones, HMRC Assistant Director, Tax Law Rewrite Project, describes two rewrite Bills recently published for consultation

As part of Allen & Overy LLP's series on finance in the current climate, Anita Anand and Lydia Challen, of Allen & Overy LLP's tax group, discuss some of the issues arising on an international restructuring

VAT and entertainment
 
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