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
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
Andrew Hubbard suggests a framework for 'rational' public debate about tax avoidance
An update by Gay Deuchar, a partner in Ernst & Young's International Tax Services team, on the current status of the taxation of foreign profits following recent HM Treasury announcements
Martin Scammell looks at an unfortunate side-effect of the banking crisis
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers the new penalties and appeals system from the point of view of those on low incomes
Judith Freedman, Professor of Tax Law and Director of Legal Research, Centre for Business Taxation, Oxford University, adds to the debate on the Guardian's 'Tax Gap' series on tax avoidance