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NEWS

Estates affected by NS&I tracing issue spared inheritance tax Foreign permanent establishment exemption to be mandatory Most self-employed people are not saving into a pension scheme Tax take from small businesses rises 23% New advisory fuel rates from June

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Deadline dates for July 2026

CASES

Equity element of partnerships’ expenditure was allowable Permission granted to amend statement of case Each element of meal deal is a separate supply Residential character lost decades previously Conditions met for late payment of class 2 contributions

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