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ANTI AVOIDANCE


Philip Martin, Senior Tax Manager at Marks & Spencer, reviews the latest Revenue proposals in the field of lease duty

Following his article last week on approved employee share schemes, David Cohen, head of employee incentives at Norton Rose, explains what the Finance Bill is doing to non-approved schemes

Hugh Mainprice, Partner in Mainprice & Co, feels there is a need for a proper clearing procedure for VAT

Robin Williamson, Technical Director of the Low Incomes Tax Reform Group and a volunteer with Tax Aid, brings us a LITRG/TaxAid perspective on tax changes in 2003

In this first of a series of articles on the stamp duty changes announced in the Budget, Patrick Cannon, Head of Stamp Taxes at PwC, analyses the important changes to the existing stamp duty regime

Richard G Clarke, Senior Manager, PricewaterhouseCoopers, examines a new compliance and enforcement tax investigations package which was outlined in the Budget

In his article, Maurice Parry-Wingfield, Tax Director, Deloitte & Touche, argues that while there are great benefits to be had from the move towards greater specialisation in the tax advisory profession, we are in danger of losing our perspectives. Tax policy and tax history are but two of the areas we could profitably take an interest in. There's a wider world out there, and getting involved in it brings many rewards

Steve Wilson, Indirect Tax Knowledge Manager in Ernst & Young, examines the VAT changes announced in the Chancellor's Budget speech and the trends emerging from recent Budgets

John Davison, Indirect Tax Partner, Baker Tilly, continues our series on the various VAT problems of developing a property business. In this article he covers the move to being a property investment company

John Whiting, tax partner PricewaterhouseCoopers and immediate past president of the Chartered Institute of Taxation, finds plus and minus points in the Budget for employers

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