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Finance Bill 2009
 
The 2009 Finance Bill was published on 30 April (see http://www.lexisurl.com/8ppYO). Explanatory notes are available on the HM Treasury website at http://www.lexisurl.com/SBVCn.
Anti-avoidance spotlights
 
HMRC has issued a description entitled 'Spotlights' of a number of what it considers to be ineffective avoidance schemes:
'Anti-avoidance strategy: Spotlights
'Introduction
 
'We do not generally comment publicly on avoidance activities. Spotlights will however include comment on a small selection of activities of which we become aware. We will identify activities which in our view are not likely to have the legal effect desired by those thinking of using them. Customers will...

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