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DUTY


With the Queen’s Speech opening a new session of Parliament last week, Chris Sanger takes a look at the key tax points. Plus: talking points

By David Anderson and Waqar Shah, PwC Legal

In the light of the recent statement by the Tax Justice Network, William Underhill considers whether directors have a fiduciary duty to minimise tax.

Jonathan Levy and Nigel Brook consider the need to remain alive to the professional duties owed to clients

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