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Comment & Analysis

Missing the Target
The basics of basis period reform: Part 2
Capital allowances ‘full expensing’ to be extended to plant and machinery used for leasing.
Value in single access point for government systems
The basics of basis period reform: Part 1
Under criminal investigation?
What’s it worth?
Andrew Thurston discusses how the hospitality sector would have liked more relief on alcohol duty in the Spring Budget.
HMRC’s failure to listen results in U-turn
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