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IN BRIEF

Views on recent developments in tax.

Free money. Geraint Jones (BKL) takes a look.

Ollie Ward-Jones & Devinder Singh (Squire Patton Boggs) consider HMRC's proposals.

The Court of Appeal remits the case back to the FTT. Even so, does the decision embolden HMRC when challenging arrangements as a matter of abuse of law? Frankie Beetham (Squire Patton Boggs) reports.

The proposals are intended to combat avoidance arrangements where profits of trades or professions are moved outside the UK tax charge.

Could making tax digital be a casualty, asks Andrew Hubbard.

If you work in the financial services industry, you’ll have heard of the second Markets in Financial Instruments Directive – but you may know it better as MiFID II. After a long development period, this new legislation was introduced for all EU...
Research providers and recipients, such as fund managers, should consider how the change in VAT treatment of research services following MiFID II will impact their businesses.
 

Holiday plans delayed – but only for SAYE payment holidays.

Are we sure that something has not gone wrong here?

HMRC must have the humility to learn from its own failings and French tax return problems.

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