Description
Tax Memo 2009-2010 is unique in style, with the complexities of tax law explained in jargon-free language, reliably written by our experienced in-house professionals. Easy to navigate, it leads subscribers straight to the answer to their particular query.
Tax Memo 2009-2010 reflects law and practice as at the date of Royal Assent to the Finance Act 2009, and includes commentary on the:
• New benchmark system for employee subsistence expenses
• Restriction of tax relief available on pension contributions made by higher earners and the special annual allowance
• Abolition of the Commissioners' system for tax cases and introduction of the new tribunals
• Implementation of the new harmonised system for tax penalties
• Changes to cross-border services for VAT (from January 2010)
• New VAT partial exemption changes (effective April 2009).
The subscription service comprises:
Tax Memo Book
Fully updated online, and based on the latest legislation and case law up to the Finance Act 2009.
Tax Memo Online
Continuously updated throughout the year so that subscribers are fully informed of the latest developments.
The online service is accompanied by:
>Email updates
Fortnightly emails alert subscribers to the latest news and online updates.
>Newsletters
Within 24 hours of the Budget and the pre-Budget report, a newsletter will be emailed to subscribers, detailing the proposed amendments to the law, with commentary on the impact of the changes.
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 and Financial Reporting.
