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evasion
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How far would you go?
MIKE TRUMAN launches our survey of attitudes toward avoidance and evasion
Specialist unit targets offshore evaders
More taxpayers expected to be scrutinised in shorter time
UK agrees 'historic' treaty with Swiss banks
Account holders face 48% withholding tax and end to secrecy
Convictions
Tax evasion figures
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In brief: 16 May 2024
PAYE receipts surge in 2023-24
Crypto investors must keep accurate records
Tax policy can help deliver net zero emissions
Voluntary office-holders' expenses
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CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers