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Comment & Analysis

Changes in the treatment of income from buy-to-let properties.

Effects of the latest changes to the annual investment allowance.
Dividend yield valuation method in relation to unquoted shares.

Basic rules of relief for personal pension contributions

Is there logic to SDLT anti-avoidance provisions?

A guide to venture capital scheme changes

Conditions for claiming personal tax reliefs

Tax treatment of compensation for missold financial products

Pension contributions can benefit low-earning taxpayers

Capital tax concerns when disclosing income from land and property

The revised treatment of pension death benefits

The new regime for non-resident capital gains tax

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