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ANTI AVOIDANCE


Cathy Hargreaves and Martin Kelly, PricewaterhouseCoopers LLP, review the European Commission's progress with VAT in financial services

On his imminent retirement, Maurice Parry-Wingfield, Tax Director, Deloitte, looks back over his career and wonders what the future will hold

Peter Jenkins, Global Director of Indirect Tax at Ernst & Young, assesses the options for a cross-border grouping relief as part of the reform package for the VAT treatment of financial services

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation and history and an analysis of the possible implications of each case

Robin Mathew QC, of New Square Chambers, considers whether the emigrant taxpayer has any remedy if HMRC unreasonably refuses to apply the IR 20 rules

Jo Myers and Ken Almand, both Senior Consultants on Ernst & Young's International Tax Services team, assess HMRC's proposed new approach to pre-filing agreements in potential thin capitalisation cases

Alan Dolton, Editor of Tolley's Tax Cases, summarises the second day of the Committee of the Whole House debate on the Finance Bill

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