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Comment & Analysis

The fundamental principles of salary sacrifice schemes: what they are, how they work and their future prospects.
The issues that should be considered when disposing of the family business.

The impact of the new five-year rule on farmer’s averaging on the calculation of business profits.

HMRC are tipping the scales in their favour to tackle tax evasion. 
Proposals to allow the state to charge those wishing to appeal against a tax decision made by it are flawed.

For good or bad, change is coming.

New tax regime and disclosure programme in Russia.

Why living together, formally or informally, matters in tax.

The new residence nil rate band.

An overview of intermediaries and how they interact with the many other tax rules targeted at non-payroll labour. 

HMRC’s tax crackdown on the online sales of goods could have important VAT consequences.

Will the HMRC’s consultation result in the clearer tax treatment of income from sporting testimonials?

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