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Anthony Davis, Cadwalader, Wickersham and Taft LLP, welcomes the proposed changes to the treatment of loan relationships in insolvency, announced in the PBR

John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact

David Nickson, Tax Partner, Ernst & Young LLP discusses international tax issues and asks if there are still too many of Gordon's Christmas presents kept under wraps

Paul Fay, Director of Horwath Clark Whitehill's London Corporate Tax Group, comments on the latest proposals on corporation tax in the Pre-Budget Report

Matthew Rose, British Telecommunications plc, discusses alternative tax strategies for UK-owned loss-making group companies

Ernst & Young provide us with a summary of the Chancellor's proposals

Nigel Eastaway, Senior Tax Consultant at WJB Chiltern plc, gives us his personal opinion on where we are now

John Whiting, tax partner with PricewaterhouseCoopers and a former President of the Chartered Institute of Taxation reviews Tolley's Tax Digest — Extracting Profit From The Family Company by Andrew Hubbard

Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective

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