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IN BRIEF

Views on recent developments in tax.

Five key takeaways from Haworth.
Is it right to hold taxpayers responsible for misleading conduct by their advisers?
A collision of tax planning and divorce law.

Though the European Union might not like a ‘side-by-side’ global minimum tax system, it has little choice but to work with it for now.

How the Treasury could minimise the adverse impact of the non-dom reforms.
Maybe the taxpayer was trading.
A recent FTT decision provides insight on the application of the TOAA rules, in particular as to what a ‘benefit’ entails, when the motive defence can be engaged and what evidence is required to substantiate the taxpayer’s argument.
Further clarification on IHTA 1984 s 48(3).
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