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IN BRIEF

Views on recent developments in tax.

My way or the highway will not lead to a longer-term solution, writes Deeksha Rathi (Slaughter and May).

Many corporates now have a lower appetite for tax risk, and taxpayers are concerned about HMRC's increasingly interventionist approach.

Is it possible that this unhappy episode could be coming to a conclusion? 

Partnerships are funny things, in many ways. None more so than for tax, and for CGT in particular.

Three recent tax-related developments in the insolvency and restructuring sphere.

Most lifetime gift givers are unaware of the various tax exemptions, and those who are aware are largely uninfluenced by them – which begs the question, is all this tax complexity really necessary?

The judgment in Tooth increases the weight of authority behind the issue of 'staleness', but that concept is not yet settled.

While details of the UK’s long-term relationship with the EU remain unclear, the associated VAT and customs issues continue to throw up challenges. 

What is a just and reasonable apportionment of profits as an alternative to time apportionment?
‘Financial extremity’ is more than financial hardship.
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