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69
A game of two halves?
KEVIN MILLER tackles the latest developments on managed service companies
CIOT blasts income shifting reforms
President voices 'extreme disappointment' in open letter to Treasury
Report offers relationship advice
OECD hopes to improve tax authorities' effectiveness
'Radical' new approach to transfer pricing
HMRC specialists now being appointed
IBAs RIP
CHRISTOPHER SANGER looks at the policy behind the abolition of IBAs and wonders whether there should be more transitional relief
2007: Can things only get better?
PAUL DAVIES looks back over 2007 and asks whether it has been good news or bad news from a tax perspective
SMEs 'not exploiting R&D credits'
Call for Government to expand definition of what business activity is eligible
Income shifting: the reactions
Response to the Treasury's new consultation document on income switching was swift and forthright. Here we offer a selection of the most notable remarks
Treasury moves against income shifting
The Government has issued its long-awaited consultation document in response to HMRC's loss in the Arctic Systems case
Update for R&D time limits
Claims to research and development tax relief for accounting periods ending before 31 March 2006 must be made by 31 March 2008
Clearances pilot to take off
HMRC are to provide firms with their view of the tax consequences of significant commercial issues wherever there is uncertainty
Business-returns enquires slot changes
The window for HMRC to look into company tax returns has been updated
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
Deadline dates for April 2026
CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling