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Comment & Analysis

The corporation tax implications of the new accounting standard FRS 102.

Report on joint HMRC/agent workshop, hosted by Taxation, which examined a fictional tax intervention.

What exactly is the purpose of tax?

The work of HMRC’s counter-avoidance directorate.

Power to the people.

The advantages and disadvantages of paying Class 3A NICs for those nearing state retirement pension age.

HMRC’s controversial new direct recovery of debt power and its in-built safeguards.

The year ahead and how the tax world will be affected.

Happy new year

The importance of the Upper Tribunal’s decision in a recent case concerning UK resident status.

2015 was an exciting one for tax practitioners, with much to learn.

TaxAid and Tax Help for Older People can help taxpayers.

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