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ANTI AVOIDANCE


Robin Williamson considers what progress has been made in achieving the objectives for the tax credits system set in the PBR 2005

Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not

Patrick Cannon looks in detail at the SDLT anti-avoidance rules introduced in the Pre-Budget Report on 6 December 2006

Philip Lewis, Tax Director from KPMG in the UK, gives a personal view on the PBR proposals announced on 6 December 2006 on insurance taxation and the consultation process leading to them

Peter Jenkins, Global Director of Indirect Tax, Ernst & Young, considers the progress with this review and looks at some more radical options from 'new world' VAT/GST jurisdictions

John Hawksworth, Head of Macroeconomics, PricewaterhouseCoopers LLP, looks at how the Chancellor has raised taxes in the Pre-Budget Report by £2 billion to keep public borrowing on track

Charles Beer, Head of Real Estate Tax at KPMG, outlines the tax issues in the PBR affecting the property industry

David Prosser, tax partner at PricewaterhouseCoopers LLP, looks at some of the highlights of the firm's recent Global Tax Symposium for tax directors

HMRC has published for consultation draft clauses arising out of its work to develop a new administrative framework for the main taxes. This article by the team responsible for the publication discusses some of the issues

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