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Every year, a dominant theme emerges to tease taxpayers and investment advisers. In 1999 it was the introduction of new individual savings accounts. In 2000 it was changes to capital gains tax. The theme for 2001, say pundits, will be the internet. This is not a new prediction. A year ago, these same pundits were saying that private investors and the internet were made for each other. As it turned out, only a handful of UK private investors have begun to surf
and click their way to riches and happiness by using the net to invest in shares. So will 2001's crystal ball gazing be any more accurate?
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