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ANTI AVOIDANCE


Richard Clarke, Director in PricewaterhouseCoopers' LLP Tax Investigations practice, looks at current developments of relevance to practitioners who specialise in dealing with HMRC enquiries

Continuing our series of basic informative articles, David Nickson, Partner, KPMG LLP, outlines the background to partnership vehicles and taxation in the corporate context

Peter Maybrey and Peter Cussons, both PricewaterhouseCoopers LLP partners, take a look at the current status of discussions on the taxation of foreign profits of companies

Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance

Published October/November/December

Continuing the series of articles on insolvency and tax, Mike Bacon and Barry Potter of KPMG LLP outline the key corporate tax issues to be addressed when dealing with debts in formal insolvency procedures

David F Williams of KPMG's Tax Business School® considers how corporate social responsibility principles apply in the area of taxation

John Cullinane, Tax Partner, Deloitte, in the first of two articles on this topic, asks what the relationship should be between business profits, tax and the accounts

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