|Category|| Technical Articles
Article by Nigel Eastaway, Chairman, CIOT Technical Committee. This article appeared in the March 2005 issue of Tax Adviser. Background
On 2 December 2004 the Paymaster General, Dawn Primarolo, made a written statement on Finance Bill measures, reproduced at www.inlandrevenue.gov.uk/pbr2004/pmg-statement.pdf on the Inland Revenue website, which is worth reading in full to explain the background.
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