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Tax and the War on Terror

James Bullock and Jason Collins of McGrigors, bring us up-to-date on how legislation in response to 11 September impacts on tax

 
James Bullock and Jason Collins of McGrigors bring us up-to-date on how legislation in response to 11 September impacts on tax
 
Three years have now passed since the tragic events of 11 September 2001. In response to those events a number of legislative provisions were introduced with great promptness which somewhat improbably impacted on tax. As was first stated in The Tax Journal 20 May 2002 Issue 645 the impact is demonstrated by the fact that the Anti-Terrorism Crime and Security Act 2001 (ACSA) ss 17 to 20 127 and 129 have found their way into Part 1b of

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