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Comment & Analysis

Past, present and future prospects for tax simplification.

Summary of the recent European Union tax rulings on the state aid rules. 

Human aspect of office closures.

Latest changes to the pension contributions annual allowance.

HMRC’s vision of agents, their advice to clients, compliance and standards.

A report on the final sittings of the public bill committee’s debate on the Finance Bill. 

Potential tax advantages of a medical benefit trust to employers and their employees. 

When the reduced rate of VAT applies on residential property projects. 

Argument requires more testing.

Report from the third and fourth sittings of the public bill committee’s debate of the Finance Bill.
Chartered Institute of Taxation’s autumn tax conference.
Practical points on entrepreneurs’ relief.
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