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Comment & Analysis

Liam McKay discusses the Upper Tribunal decision in HMRC v Sehgal.
Impact of social media on the tax profession
What is and what has been
CIS changes: golden opportunity missed
Non-doms no more?
Robert Salter discusses the Conservative Party’s proposed higher tax allowance for pensioners.
General election and tax – interesting times ahead
Force of law
Section 431 elections
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