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ANALYSIS

Cutting edge analysis on tax issues.

Mike Lane (Slaughter and May) comments on a broadening of the tax base.

There is a continued focus on measures to tackle and punish intermediaries between HMRC and taxpayers, writes Jason Collins (Pinsent Masons). 

The Autumn Statement revealed a marked political tilt and fitted the occasion, but it was perhaps little more than a holding operation, writes Philip Stephens (Financial Times).

Just about managing? asks David Whiscombe (BKL).

The chancellor boosts investment, despite public borrowing overshoot of over £100bn, writes John Hawksworth (PwC).

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

After last week’s stunning result in the US presidential election, the likelihood of comprehensive tax reform has increased dramatically. Donald L Korb and Andrew Solomon (Sullivan & Cromwell) consider the headline proposals and their prospects.
 
Martin Mann (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.
 
Andrew Goldstone and Stuart Crippin (Mishcon de Reya) review the latest tax developments affecting private clients.
 
Shiv Mahalingham (Duff & Phelps) identifies key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.
 
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