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Proposed test includes accommodation catch, claims tax partner
Taxpayers presented with alternative channel
Moratorium on new regulation for small firms ends 2014
Italian VAT; Excepted estates; PAYE receipts
Pilot scheme has HMRC offering tax advice by phone
Report highlights serious dissatisfaction within and without Revenue
Small firms project focuses on disincorporation and simpler income tax
Fears that results could influence office closure plans
HMRC explanation follows Astra Zeneca judgment
RCB explains consequences of payment scheme
Reports of shortage of paper not denied
Rule covers manufactured overseas dividend paid via central counterparty
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