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IN BRIEF

Views on recent developments in tax.

HMRC have them in their sights.
Don’t forget a narrow but valuable IHT exemption for long-term residents.
A review of the SMART tests.
When does design become plant?
What exactly is ‘sanctionable conduct’?
The jury is still out.
Too simple an approach by the FTT.
HMRC’s dual target approach.
Homer nods – and so does the FTT.
EDITOR'S PICKstar
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