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Comment & Analysis

Clients who import goods need to be ready for the EU customs code changes.

Is it a win for bureaucracy over business growth in the case of the revocation of gross payment status in the construction industry scheme?

A review of the first two sittings of the public bill committee’s debate on the Finance Bill.

The question of property income creating a class 2 National Insurance liability causes some head-scratching.

The tax gap estimate, which is due to be published next week, is so important.

Late chancellor played a key role in history.

Does income from abroad emanate from a transparent or opaque entity?

How advisers can help their clients in criminal investigations and prosecutions. 

Is the tax system fair? This was the subject of a fringe debate at the Labour party conference in Brighton. 

Overseas pensions and HMRC approval

How the dividend rate increase may affect small and medium-sized enterprises. 

HMRC’s recently published proposals for the introduction of a deemed UK domicile status.

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