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IN BRIEF

Views on recent developments in tax.

The taxpayer is denied entrepreneurs’ relief.
 

Where's the greatest risk?

What does the word ‘entire’ mean?

The CJEU rules that certain contract purchase agreements are supplies of services, rather than goods.

Four overseas transfer myths.

Why is it so difficult for taxpayers to win penalty appeals before the tribunal?

When buying or selling a company, how far do you have to go to cooperate with the other party after completion?

Some key points from the government's white paper.

There are things we know we know.

HMRC is relying on the recent Rangers judgment to cast its net wider than the EBT arrangements used in that case.
 
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