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ANTI AVOIDANCE


Daron Gunson, Parmentier Arthur Group, meets David Milne QC, Pump Court Tax Chambers, who has for many years been heavily involved in litigation, especially for retailers and the financial services sector

John Davison, Indirect Tax Partner, Baker Tilly concludes our series on the various VAT problems of developing a property business. In this article he discusses the option to tax

David Nickson, Tax Partner, Ernst & Young LLP, continues our examination of the tax system by looking at our current relationship to the EC Treaty and suggesting alternatives

Gavin McFarlane of Temple Chambers, Cardiff, introduces the new Assets Recovery Agency

Heather Glass, Corporate Tax Consultant, and Elspeth Orcharton, Partner, Ernst & Young LLP, discuss the tax issues arising from PFI

Jonathan Levy, Partner, and Andrew Watters, Partner, LevyWatters, examines the right to silence and privilege against self-incrimination in the light of R v Kearns

Patrick Cannon, Barrister, puts us in the picture and introduces this special edition on SDLT

Philip Martin, Senior Tax Manager, Marks & Spencer, discusses the recent consultation process on lease duty and its outcome

Reg S Nock, Barrister, Lincoln's Inn, discusses the problems of the new compliance procedure for SDLT

Gordon Keenay of KPMG Stamp Taxes Group, and former Business Director of Inland Revenue Stamp Taxes, reviews the outcome of the policy and consultation process and speculates about what is still to come

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