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IN BRIEF

Views on recent developments in tax.

Provisional statutory effect has been given to rules aiming to preserve the status quo.
More could be done to transform business investment.
Economics view: a curious mix
More work to do on Making Tax Digital.
Hidden simplification measures.
The latest EMI changes and where we are now with other UK tax favoured plans.
The R&D relief ‘roller coaster’ continues.
Capital allowances full expensing and possible simplification.
‘Green shoots’ for SMEs.
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