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Comment & Analysis

Taxing celebrities’ income from the exploitation of image rights

What pension-holders aged 55 and over should do ahead of 5 April

The importance of choosing the correct VAT registration date

Good times are not ahead, warns the Institute for Fiscal Studies

The First-tier Tribunal’s view of eligibility of relief on trading losses

The trouble with HMRC’s customer service

How charities help people to tackle self assessment difficulties

Tax professionals’ views of the industry’s hottest topics

Can R&D tax credits be enhanced for SMEs?

An alternative remittance basis proposal

The OTS has made its final recommendations on partnerships

The First-tier Tribunal’s decision in the corporate bonds case of Trigg

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