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IN BRIEF

Views on recent developments in tax.

Close but no cigar yet for EU’s pillar two Directive.
We can expect a rise in criminal investigations in the coming months.
Some significant gaps remain in the Act which could undermine its overall effectiveness.
The CJEU’s decision in Apcoa suggests that HMRC’s guidance may not be correct.
All businesses within the scope of the new UTT rules should review any potentially contentious PAYE positions.
Beware the currency tax trap.
Considered campaigning can tackle injustice, as well as build respect and loyalty among your clients. 
What next after HMRC’s change in view?
There may be a silver lining to HMRC’s change in view.
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