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IN BRIEF

Views on recent developments in tax.

National insurance increase means many could overpay for businesses if increased staff costs not considered.

The plots thicken.

Occasional work can be ‘employment’ and, by extension, within the IR35 tax regime.

A recent Upper Tribunal seeks to resolve the tension between Oxfam and Noor.

Jo Bateson (KPMG) considers what the new levy means, what the alternatives were and what other changes we might expect to see in the future.

Having made one’s tax-avoidance bed, escaping from it may prove difficult.

HMRC now routinely grants clearance for transactions for inserting new holding companies, but it remains reluctant to do so for transactions inserting personal investment companies.

HMRC has issued its draft guidance on the proposed reporting regime.
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