Tax First April 2009 |
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April 2009
Legal judgments dominate this month’s issue: from the House of Lords’ ruling in the Marks and Spencer teacakes case and the Employment Appeal Tribunal’s decision in a recruitment procedures case, to the Advocate-General’s opinion that, in certain circumstances, UK stamp duty reserve tax (SDRT) is illegal under EU law.
With the economy still looking gloomy, we turn our attention to how you can reward and motivate your employees at a time when cost-cutting is a top priority. The banking and capital markets section features a number of important developments in areas such as tax treaty clearance procedures and the broadening of withholding tax refunds, and in the risk section we examine the effects of the extension of HMRC’s powers and penalties.
Keep an eye on www.pwcbudget.com in the run-up to the Budget and on the day itself; for more detailed analysis and in-depth commentary, please register with PwCPlus.
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Tax First April 2009
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