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ANTI AVOIDANCE


Andrew Levene and Eddie Lawlor of Thompson Taraz review Irwin Mitchell's VAT Solutions, which assists users calculating the VAT liability and recovery position in property development scenarios

Michael Conlon QC, of Pump Court Tax Chambers, delves into the complicated area of time of supply

Alan Buckett, Deputy Taxation Director, Barclays Bank Plc and Member of the Tax Journal Editorial Board, gives us his personal view of some of the VAT issues affecting the financial services sector

John Hayward, pension consultant, looks at the likely impact of stamp duty land tax (SDLT) on tax-approved pension schemes

John Moret, Executive Chairman PPML, sets out his thoughts on the original pensions tax simplification proposals and the likely impact on the SIPP marketplace

Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK

Peter Beckett of KPMG's Real Estate Tax Advisory Group considers the impact of the Corporation Tax Reform Document on property companies

Graham Airs and Stephen Edge of Slaughter and May ask if the Inland Revenue is right to be changing the rules after the game has started — or is this an outrage?

Andrew Watters and Jonathan Levy, Partners, Levy Watters, continue the current debate by examining recent case law on the nature of tax fraud

Chris Morgan, Partner in charge, and Jonathan Bridges, Manager, KPMG's EU Group, consider the proposed changes in the Condoc to the existing transfer pricing and thin capitalisation legislation

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