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Ian Dawes, Ernst & Young LLP, London, explains the typical issues that would arise in the telecommunications industry following accession and the need to recognise change

Mike Lambourne Ernst & Young LLP, London, outlines how enlargement of the EU will affect the airline and leisure industries both within the accession countries and more widely within the existing EU

Patrick Walker, UK Indirect Tax Leader, PricewaterhouseCoopers looks at the likely impact EU Accession will have on shared service centres and reviews VAT invoicing and VAT harmonisation in the EU

John Davison, Indirect Tax Partner, Baker Tilly, discusses the possible implications of the merger of Customs & Excise and the Inland Revenue

Stephen Edge, Slaughter and May, gives us his initial reaction to the proposals in the Finance Bill regarding the disclosure of tax avoidance schemes

Documentation
 

Perry Gold and Greg Thomson, Senior Consultants in the Financial Services practice of Ernst & Young, report on the impact of the Budget on the Financial Services sector

Andrew Flint takes a sideways look at the month's tax news

Melanie Hall QC, discusses the indirect effect of VAT Directives through the community law obligation of harmonious interpretation

Patrick Cannon, Barrister at 24 Old Buildings examines the Budget proposals for SDLT and wonders whether there is already a tax scheme disclosure system operating for SDLT

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