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Robert Guarnieri and Ian Hobson, of Ernst & Young, consider the new certification requirement

Continuing our series of basic informative articles, Amanda Sullivan, BA CTA (Fellow) TEP, Expatriate Tax Writer and Trainer, outlines the rules that apply in taxing the earnings of expatriate employees

Alan Dolton, editor of Tolley's Tax Cases, summarises the second day of the Public Bill Committee debate on the Finance Bill

Kathryn Hiddleston, Tax Partner Rescue, Reorganisation and Insolvency, and John Hinton, Tax Associate Director, Grant Thornton UK LLP, consider options available to owner-managed businesses

Patrick Cannon describes the stamp duty land tax provisions of the Finance Bill 2009

James Bullock, National Head of Litigation & Regulation, McGrigors LLP says, 'at last the gloves are off' in the 'phoney war' between HMRC and the 'non-compliant community'

Lesley Harrold, of the Norton Rose pensions team, updates us on pensions-related material in this year's Budget

Charles Beer, of KPMG LLP, laments a Budget of missed opportunity for the property industry

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