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CGT


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

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

Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges

Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, brings us up to date on the work of the Group

Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK

Peter Beckett of KPMG's Real Estate Tax Advisory Group considers the impact of the Corporation Tax Reform Document on property companies

Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector

Peter Cussons, International Corporate Tax Partner, PricewaterhouseCoopers, takes us through the EU landmark decisions and discusses the future

Andrew Watters and Jonathan Levy, Partners, Levy Watters, continue the current debate by examining recent case law on the nature of tax fraud

Robert Maas, Blackstone Franks, gives us his personal view on Section 660A

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