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Comment & Analysis

The latest consultation document on company distributions.

Significance of specifying the nil rate.

VAT rules on Christmas gifts and parties.

TaxAid and Tax Help for Older People can help taxpayers.

A cautionary Christmas tale of taxation for our troubled times.

Tax changes on the horizon for the self-employed?

Are HMRC taking too long to process VAT error correction forms?

The requirements that must be met for a discovery assessment to be made by an HMRC officer.

The changes to the regime relating to the annual tax on enveloped dwellings.

Doctors' travel expenses and the decision in Dr David Jones.

Disappointed by what was, at first sight, a lack of tax content? 

Simplifying the tax and National Insurance treatment of termination payments may hold complications for employers and employees who firmly believe in the right to exemption.

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