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In My Opinion

Chris Whitehouse 5 Stone Buildings and a member of the Editorial Board of The Tax Journal writes on a matter which is of great concern to tax professionals and taxpayers
A consultation document — 'The Tax Treatment of Pre-Owned Assets' — was published by the Inland Revenue on 11 December 2003. The consultation period ends on 18 February and it is envisaged that legislation will be included in the 2004 Finance Act and come into force on 6 April 2005. In the last few weeks representative bodies and individuals have held a series of meetings with an Inland Revenue team led by Martin Haigh at which further details of what is proposed have been revealed. The picture that has emerged is a matter of concern to all professionals involved in...
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