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ANTI AVOIDANCE


Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers some of the latest developments affecting unrepresented taxpayers on low incomes

Nick Udal and Allan Cinnamon, BDO Stoy Hayward, provide us with up-to-date information on the preferred European holding-company location, and the wider international tax implications

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

Continuing our regular pensions update, the Norton Rose Pensions Team cover the pensions aspects of the Budget and the Finance Bill

James Bullock reviews the provisions of the Budget and the Finance Bill relating to tax compliance, investigations and litigation

Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07

Aileen Barry, Director, Tax Investigations, DLA Piper, considers the further implications of HMRC's offshore disclosure facility

Steve Camm, Partner, PricewaterhouseCoopers LLP looks at the current changes affecting tax enquiry work

Patrick Cannon, barrister of 15 Old Square, Lincoln's Inn, examines the changes to SDLT contained in the Finance Bill 2007

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