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MORSE-REPORT

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Peter Vaines

Restrictions to the charge are welcome, but the question still arises why there should be any retrospection at all.

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David Pett

The government has accepted many of the recommendations of Sir Amyas Morse’s independent report on the loan charge. David Pett (Temple Tax Chambers) examines the detail.

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Rhys Thomas

Rhys Thomas (WTT Consulting) welcomes restrictions to the loan charge, but argues that they don't go far enough and says a number of questions remain unaddressed.

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