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Budget must 'address' small business confidence

The 2009 Budget, which will be delivered on 22 April, must focus on improving business confidence, the Forum of Private Business (FPB) has said.

Apportionment of membership fees cannot be retrospective

Under normal circumstances, the provision of a package of benefits by an organisation, in return for a membership subscription, would take the VAT treatment of the principal benefit, the other benefits being treated as ancillary.

EU discussions begin on UK working time opt-out

Talks have started in Brussels on whether the UK is to retain its opt-out from the EU’s Working Time Directive.

Tax return mistakes get new penalty system

HM Revenue and Customs (HMRC) has reminded taxpayers that a new penalty regime for tax errors is due to come into effect soon.

Changes to VAT appeals

From 1 April 2009, the process for handling VAT disputes is changing.

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