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Comment & Analysis

Challenging an HMRC decision about class 2 National Insurance contributions

Claiming input tax in light of recent Revenue guidance

Shedding light on the workings of the restriction for sideways relief of farming losses

A Working Together workshop considered penalties for inaccuracies

Cases in which tax charities were able to help taxpayers in seemingly hopeless situations

Basic rules for universal credit, and the complexities facing self-employed claimants

Changes to direct recovery of debts raise questions about the power’s practicality

Careless error penalties: their application and consequences

The long-running saga of Marks & Spencer and cross-border group relief

How to challenge fines for late submission of PAYE and CIS returns

What to look for in the changing face of the ATED

The impact of globalisation of tax, as seen from a PAC-led conference

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