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Allan Cinnamon, International Tax Consultant, and David Simpson, Tax Principal, both of BDO LLP, advise a client on merging its European subsidiaries under the EC Merger Directive

Chris Sanger, of Ernst & Young, continues his regular series of articles on tax policy. This week he considers the impending VAT rate rise and asks whether the government will go further

Dominic Stuttaford and Julia Lloyd of Norton Rose LLP consider the judgment in the Prudential case on the extension of the right to claim LPP to non-lawyers in the context of legal advice privilege

Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate

Philip Feibusch and Steve Watts, of Bourne Business Consulting LLP, consider the subject of 'tax nothings' in respect of retailers' capital expenditure

Eugene Tuz, the first Technical Editor of The Tax Journal and now a Consultant to Dominion (www.expertsinwealth.com), tells us what is exercising his mind all these years later

Stephen Herring, Tax Partner, BDO LLP provides a personal retrospective and sets the past 20 years in context with the future

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