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Comment & Analysis

Economic benefit may not be all that it seems
Is this the bench(mark)?
The recent Court of Appeal (CoA) decision in A Taxpayer v HMRC [2025] EWCA Civ 106 is the first case to consider the statutory residence test (SRT) contained in FA 2013, Sch...
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What of the R&D claims by football clubs?

TOMS in distress
Filing your claims
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