David Cohen, of Norton Rose, considers that Budget 2009 may have profound effects on employee share schemes
Philip Fisher takes a look at the key Budget measures that will be of interest to small and medium enterprises
Chris Morgan and Alastair Munro, of KPMG LLP, consider the Budget measures in the international corporate tax area
Gary Hull, director of human resource services at PricewaterhouseCoopers LLP, considers the employment-related aspects of the 2009 Budget
Charles Beer, of KPMG LLP, laments a Budget of missed opportunity for the property industry
Julie Gill, of The Capital Allowances Partnership LLP, comments on the application of business premises renovation allowances and their potential to succeed
Continuing our series of articles on the issues facing SME employers in a recession, Peter Davies, Senior Manager, Employer Services Team, Vantis, seeks to make reporting requirements manageable
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
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