United Kingdom Budget 2009

    April 2009

    This special issue of our United Kingdom Tax Bulletin includes a summary of the main Budget proposals announced by the Chancellor of the Exchequer the afternoon of 22 April 2009.

    HMRC and HM Treasury have issued a large number of press releases and other documents relating to the proposed Budget changes. Many of the matters considered are highly technical and further details are available on request from our London office.

    Topics include:

    • Residence & Domicile
    • Corporate Tax
    • Capital Allowances
    • Carry Back of Trading Losses
    • Business Cars
    • Living Accommodation
    • Personal Allowances for Non Residents
    • Tax Accountability of Directors
    • Offshore Funds
    • Enterprise Investments and Venture Capital
    • Real Estate Investment Trusts
    • Pension Tax Relief
    • Inheritance Tax: Agricultural Property and Woodlands Relief
    • Avoidance Schemes
    • Offshore Disclosure
    • HMRC Penalties
    • Interest on Tax
    • Publication of Tax Defaulters
    • HMRC Charter
    • Stamp Duty Land Tax
    • Value Added Tax

    Read the complete United Kingdom Budget 2009.