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tax policy
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Foreign income and gains: internationally mobile individuals
The FIG factor
Scottish building safety levy – the journey so far
The journey so far
VAT mixed supplies and United Carpets (Franchisor) Ltd (TC9596)
Carpet madness
Twice half a life in international taxation
Twice half a life in international tax
Exceptions to registering for VAT
Welcome changes
Intersection of tax and politics
Intersection of tax and politics
Central management and control of offshore companies, and UK tax
Is there a smoking gun?
Property tax consultations after the October Budget
Food for thought?
Tax compliance: no longer just filing a tax return
Heavy burden
Symbiotic dance of tax policy and technology
Navigating the nexus
Why a UK wealth tax would fail
Plucking the goose
A critique of the self-assessment regime
Tax is taxing
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READERS'
FORUM
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Readers’ forum: VAT and Indian tax challenge
Readers’ forum: Trust me, I’m in control
Readers’ forum: Back from New Zealand
Readers’ forum: Better late than never
New queries: 17 September 2026
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK