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ANTI AVOIDANCE


Alan Dolton, Editor of Tolley's Tax Cases, describes the House of Lords debate on the Finance Bill

Omleen Ajimal, a tax associate at Lovells, which developed the concept of the 'virtual assignment', considers the recent Court of Appeal decision in the Abbey National case

Francesca Lagerberg, National Tax Director at Smith & Williamson, reports on recent e-filing developments, including Lord Carter's address to the Tax Faculty's Wyman Debate

Continuing this series of basic informative articles, Jeremy Edwards and Sarah McMaster, of Baker & McKenzie LLP's Employee Benefits Group, review employee share options legislation after the FA 2006

Pete Miller, Tax Director, Ernst & Young, looks at the structure of the new disclosure regime and the new hallmarks of disclosable arrangements

Graham J Airs, of Slaughter and May, explains in detail what corporation tax practitioners need to know about the new rewritten income tax bill

Robin Williamson, the Low Incomes Tax Reform Group's Technical Director, considers the report of the Treasury Sub-Committee on the administration of tax credits

Andy Gwyther and Peter Wright of Deloitte consider how UK life insurance companies are responding to the rapidly changing face of tax process and risk

Members of the KPMG Insurance Tax Team and Nick Morrell, Oxford Actuaries and Consultants, discuss the five strands of the Life Tax Technical Consultative Document

Guest Editor, Philip Lewis, of KPMG in the UK, introduces this insurance special edition

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