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Finance Bill 2009
 
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...

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