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The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the driver behind current tax policy: ‘In the context of challenging fiscal consolidation

Clause 4, page 2, line 19, at end add—

‘(4) The Chancellor of the Exchequer shall instruct the Offi

The annual International Indirect Tax Conference took place on 14 February at the Royal Gardens Hotel in London.

In February, I emailed all CIOT and ATT members to find out how they had survived Self Assessment (SA) deadline day.