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IN BRIEF

Views on recent developments in tax.

Simon Braidley, President of the ATT, comments on the emergency Budget

Julie Cameron on the implications of HMRC's new toolkits

Peter Vaines on the return of the Ramsay doctrine in Shofield v HMRC

Richard Asquith on whether IPT will rise as a result of the emergency Budget

Richard Doran on why ADR may not be appropriate for tax disputes

Jason Collins on HMRC's use of the LSS

Kirsten White on whether advanced pricing agreements are the only way to resolve international issues

Paul Morton on tax competitiveness

Jason Collins on the Tribunal and group actions

David Haworth on the retrospective changes to the repo rule

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