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Comment & Analysis

The collateral damage resulting from a worrying new HMRC campaign.

International regulatory compliance and how to prevent this from being a significant barrier to expansion.

An alternative view on the McQuillan case, capital gains tax entrepreneurs’ relief and the nature of zero.

Cross-tax enquiries.

The new investors’ relief has been amended in the committee stage, but there may be further changes to come 

The mitigation of stamp duty land tax is illustrated by means of a practical case study.

Tax relief to encourage investment.

The higher tax cost of making pension contributions into a smaller pot.

The Chancery Division’s unexpected decision in Shah v Insafe International Ltd.

Farming losses and sideways relief.

In praise of the First-tier Tribunal.

The Women in Tax group and its plans to encourage career progression.

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