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LEÓN FERNANDO DEL CANTO looks at how Spanish tax reforms will affect British owners of holiday homes in Spain.

SIMON WHITEHEAD discusses the Court of Appeal's judgment in Marks and Spencer v Halsey

DAVID OLIVER looks at the ins and outs of the new UK film tax credit.
MIKE TRUMAN investigates The Mystery of the Missing Press Release.
COLIN KENDON considers the impact of EMI options on the sale of company shares.
COLIN KENDON sets out the rules for the tax effective acquisition of a private company.
RICHARD CURTIS suggests that 'white van man' should think about his private motoring before 6 April.
RICHARD CURTIS considers the many and various corporation tax anti-avoidance measures announced in the Pre-Budget Report.

The ATT and AAT issued further joint guidance on UITF 40 to their members on 19 December. This deals in more detail with accounting practice and specifically considers when revenue should be recognised in respect of the type of work typically undertaken by members in practice.

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Fair risk

Public perception about the amount of tax paid by business has made tax a global issue for multi-national companies, according to the results of a PricewaterhouseCoopers poll. It is no longer just tax authorities, but customers, pressure groups and other stakeholders, including analysts, who make judgments about whether a company pays a 'fair amount' of tax. As a result, the boards of multi-national companies now recognise that a clear tax strategy is integral to their business strategy.

Artificial losses; CT avoidance; CFCs
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