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Affects non-resident, non-natural persons who sell £2m-plus property
578,000 filed on digital deadline day
Reform would see widening of agencies to include non-charities
First instalment of anti-evasion deal expected to raise billions
GAAR panel; RPI; IHT manual; Bahrain DTA; Isle of Man; NMW
To Cumbernauld accounts office from April
Who to tell about about changes
Second expansion in three months
Rules will affect devices offering prize bigger than entry cost

Loss relief limited to equivalent of cash contribution

Final review calls for simpler admin and flat-rate couples’ allowance

Law Society warns that new contract will create too much complexity

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