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Is stormy weather approaching for tax avoidance schemes? SIMON MCKIE suggests measures promoters might take to ensure they are waterproof

Have HMRC considered staggered filing deadlines for tax returns?
HMRC will look back five years; maximum fine 20%
Admin burdens and compliance costs deter SMEs, claims commissioner
New programme of checks on deliberate defaulters
MIKE TRUMAN looks at the implications of the ex parte Christopher Lunn case
What options are available to taxpayers unhappy with a tribunal ruling? KEITH M GORDON explains
BARRY HALLAM highlights some tax bargains that will soon end
Free movement of capital being restricted, says EC
WILL SILSBY sees flaws in HMRC’s plans for scrutinising business records
JULIE CAMERON considers the differences in the application of old and new penalties for incorrect returns
Aim to get documents to caseworkers more quickly
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