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I prefer the Writers & Artists Yearbook -- I find the layout is better.
I haven't really read the handbook for a while, but truth be told they're pretty similar to each other; you don't need them both unless you're truly dedicated. Which one you pick depends on personal preference - as I say, the layouts are different, so browse through them, and pick the one you feel more comfortable with; the one that's easier for you to find information in.
I'm not planning to buy either this year - I'm going to let my 2003 copy last a bit longer; it seems a shame to fork out for it every year, so I make do with every second or even third year (but certainly no more than that - the publishing industry can change quite quickly when it wants to).
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