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Comment & Analysis

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

The measures so far in Scotland, Northern Ireland and Wales

Getting to grips with new stamp duty land tax rules for residential property

Why did the government axe entrepreneurs’ relief in relation to incorporation?

Deemed periods for the purpose of claiming only or main residence relief

UK v European Commission (Case C-640/13), Court of Justice of the EU

The inconsistencies of HMRC’s unified system of fines

New rules aimed at digital businesses will lead to needless complication

Enforcement by deduction from accounts is unlikely to be wholly effective

Opportunities for tax savings under the new regime

Does the VAT default surcharge regime achieve its purpose?

How to help clients who struggle to settle their self assessment bills

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