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Chris Llallemand, of Akerman Limited, reports on two CIoT Commerce & Industry Group meetings with Inland Revenue International, held on 22 September and 13 October 2004

Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law

Aidan O'Carroll, National Head of Tax, Ernst & Young, considers what the Pre-Budget Report can tell us about future corporate tax trends

Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions

Alan Buckett, Deputy Taxation Director with Barclays Bank Plc, reviews Tolley's second annual VAT and financial services conference held on 5 October

Allan Cinnamon and Richard Citron, of BDO Stoy Hayward LLP, discuss foreign corporate investment in the UK and the essential role of the international tax specialist

Hartley Foster, Head of Tax Litigation, and Aileen Barry, Director, National Tax Investigations, DLA LLP comment on the direct tax and VAT schemes disclosure regime in Finance Act 20041

David Nickson and Michelle Gilbert of Ernst & Young ask whether the UK should follow the example of the US and take more of an interest in the legislative process

Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at how tax should be embedded in the business model

Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)

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