Description
Tax Memo 2008-2009 has been revised and updated to the Finance Act 2008, including commentary on these new developments:
• Changes to the capital allowances regime, including the annual investment allowance and first year tax credits
• Entrepreneurs’ relief for CGT
• Transfer of IHT nil rate bands
• The significant changes to residency and the non-doms regime
• Harmonisation of Revenue and Customs, including the new penalties regime, information powers and appeals and reconsiderations.
Tax Memo 2008-2009 is easy to navigate. Divided into separate parts, it progresses from chapter outline to specific paragraphs, which give you the answer to your question quickly and easily. Each part is devoted to a separate tax, is clearly indexed and fully cross-referenced to related topics. The comprehensive appendix contains tables of numerical and factual data for day-to-day use.
The service subscription comprises:
Tax Memo Book
A complete guide, providing a single point of reference for the information you require.
Tax Memo Online
Consistently updated throughout the year and providing convenient access to the entire contents of the book.
Online updates
Fortnightly emails alert you to the latest news, and update the online service.
Newsletters
Within 24 hours of the budget and the pre-budget report, a newsletter will be e-mailed to you, detailing the proposed amendments to the law, with commentary on the impact of the changes.
PUBLICATION DATE: SEPTEMBER 2008.
Visit us at www.flmemo.co.uk
FL Memo
FL Memo Ltd is a part of a European group of publishing companies headed by Editions Francis Lefebvre (EFL), the leading professional publishing house and a longstanding provider of information solutions in France. FL Memo Ltd is based in London and specialises in professional titles on Tax, VAT, Employment Law, Company Law and Accountancy.



























