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ANTI AVOIDANCE


Continuing our series of basic informative articles, in a two-part article, Hartley Foster, Tax Litigation, McGrigors, looks at human rights in the context of tax

Stephen Edge, Slaughter and May, gives us his initial reaction to the proposals in the Finance Bill regarding the disclosure of tax avoidance schemes

Documentation
 

Perry Gold and Greg Thomson, Senior Consultants in the Financial Services practice of Ernst & Young, report on the impact of the Budget on the Financial Services sector

Philip Ridd, the Solicitor of Inland Revenue, gives us a history lesson

John Andrews, Chairman, and Robin Williamson, Technical Director, of the Low Incomes Tax Reform Group (LITRG), survey a Budget with some generous measures for those on low incomes, but also some catches

Bill Kirwan, employment tax director at PricewaterhouseCoopers LLP, feels this is a prudent time to review overall reward strategy and delivery

Jonathan Ivinson, Partner and Head of Tax, Hogan & Hartson, outlines the international aspects of the Budget

Patrick Cannon, Barrister at 24 Old Buildings examines the Budget proposals for SDLT and wonders whether there is already a tax scheme disclosure system operating for SDLT

Stephen Camm, tax investigations partner at PricewaterhouseCoopers, looks at the news of significant new financial support for the tax authorities' compliance efforts and reflects on the possible implications

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