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Finance Bill 2005

Charles Elphicke Head of Tax at Reed Smith reviews the recently published Finance Bill with an emphasis on anti-avoidance measures
Election what election? With the publication of the Finance Bill on 24 March you would think that while politicians are lining up to kiss babies and hand out balloons the serious business of Government carries on regardless.
A short bill to deal with the matters that are required for the Provisional Collection of Taxes Act 1968 plus a few pre-election sweeteners? An easier ride for hard pressed taxation practitioners still scrambling to catch up with last year's changes? Not a bit of it. We got 172 sections of draft legislation together with 20 Schedules over 340 pages. Another year another resounding thud as another...

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