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IN BRIEF

Views on recent developments in tax.

Helena Derbyshire and Alex Jupp on a simple idea which is less than straightforward in practice.

The practical difficulties may be harder than expected to deal with, claims James Coward

Do we need to reconsider the relationship between UK courts and the CJEU, asks Graham Elliott

The cases of Ramsay and Zetland can help provide an answer, says Peter Vaines

John Brinsmead-Stockham addresses concerns about how the GAAR advisory panel will operate in practice

What needs to change, asks Cym H. Lowell

Andrew Gotch on a refreshing solution to a growing problem

The case of Reid & Co Solicitors is considered by Graham Elliot

Chris Sanger on the need for companies to seize the transparency initiative

HMRC’s policy must be scrutinised, says Graham Elliott

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