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PENSIONS INVESTMENTS


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

Reverse charge
 
HMRC Brief 28/09, issued on 20 April, states:

John Arnold, Director of European VAT Services at Ernst & Young, questions HMRC's plans for compulsory VAT e-filing and payment from 2010 in view of the extra costs for smaller businesses

Continuing our series on transatlantic tax issues, Graham Samuel-Gibbon and Justin Stalls of Latham & Watkins consider the potential impact for UK shareholders of the US anti-inversion rules

Continuing our series on 'Tax in turbulent times', Charles Beer and Eleanor Bosley of KPMG LLP look at the challenges and opportunities for users and owners of business premises in the current market

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

Card image Maria Piggin Joe Quinn Jason Collins

Jason Collins, Partner, Joe Quinn, Director, and Maria Piggin, Senior Solicitor, McGrigors LLP analyse the new information sharing agreements between so-called tax havens and the rest of the world

Subsistence rates
 
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