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Comment & Analysis

Dividend yield valuation method in relation to unquoted shares.
The interaction between discovery, time limits and DOTAS
 
The lessons that tax advisers can learn from the Tim Healy case on the “wholly and exclusively” test for business expenses
Well-intentioned efforts by parents to help their children can sometimes create a VAT problem
The implications of the Anson decision for UK taxpayers who have income from shares in a US limited liability company
 

Real time information guidance

Tired of hanging on that telephone line? Investigations suggest we may just have to get used to it

The tax issues when employing a nanny do not stop with the tax and National Insurance on her salary

Optimising clients’ capital allowances claims on second-hand property transactions

Why the Anthony Hardy case is important to every practitioner who completes a tax return

The need for greater stability in tax.

The effect of borrowings on estate planning

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