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IN BRIEF

Views on recent developments in tax.

The knowledge of the hypothetical officer.
What it is and how to prepare.
An update following enactment of the Finance Bill.
The FTT defines ‘normally’ as ‘over 50% of the time’ – yet decides the case by analysing the product’s characteristics.
‘No tax’ doesn’t always mean ‘no filing’.
What the Appendix 4 arrangement does and how it works.
Guidance is published on the new rules.
Don’t miss out on their flexibility.
EDITOR'S PICKstar
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