This finding, which Champness intends to publish later this year, shows that genes account for about 25 percent of the difference between dogs in their ability to pay attention.

钱伯尼斯打算今年晚些时候发表的发现报告显示，狗在集中注意的能力方面的个体差异，25%可以用基因来解释。

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But Ronnie Ludwig, at accountants Saffery Champness, said HMRC was firing a broadside at all such schemes.

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Pete Hackleton, a partner in the London office of accounting firm Saffery Champness who specialises in the sport and entertainment businesses, agrees.

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Ronnie Ludwig, of accountants Saffery Champness, said the High Court ruling meant that users of other "off the shelf" tax avoidance schemes could no longer sleep easily.

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