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UK Tax Bulletin
July 2005
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UK Tax Bulletin, July 2005

MAIN POINTS THIS MONTH

Employee Benefit Trusts: the final decision
Domicile: the effect of unlawful presence
Disclosure of Tax Schemes: the latest guidance
Residence: the principles reviewed
Trust Appointments: setting aside an appointment
Transfers of Goodwill: capital gains tax implications
Fixed and Floating Charges: book debts
VAT: card handling charges
Pre Owned Assets: a review of the latest position



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