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IN BRIEF

Views on recent developments in tax.

Michael Ripley says there is a ‘glaring lacuna’ for indirect tax appeals

Pinsent Masons reports

John Whiting explains why partnerships matter and sets out some quick wins on their taxation, as identified by the Office of Tax Simplification

Billal Malik says tribunals are becoming stricter on time limits

Jason Collins reports on HMRC’s draft legislation and further consultation on tackling marketed avoidance schemes

Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment

Julie Park comments on a recent decision of the First-tier Tribunal on belly dancing and the VAT exemption for education

Richard Asquith considers HMRC’s rethink on the taxation of bitcoins

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