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IN BRIEF

Views on recent developments in tax.

Once a farmer, always a farmer?

The key takeaways.
The art market has a new watchdog.

Franchising: a risky business?

In our 'Self's assessment' series, tax expert Heather Self examines some of the tax issues that make the headlines in the national media. This week, should Virgin Healthcare have paid tax on its NHS deals?

Kickboxing classes were found not to be commonly taught in schools across the EU and were therefore standard-rated. 

Payment postponed, not cancelled.
What do HMRC's recent statistics tell us?
Restrictions to the charge are welcome, but the question still arises why there should be any retrospection at all.
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