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IN BRIEF

Views on recent developments in tax.

Campaigners who were lobbying for the loan charge to be overturned secured a modest victory when MPs voted through a late amendment to the Finance Bill. What will this mean in practice?

Flat-owners ‘stamped’ on.

A New Year’s resolution to the 5% test?

Ten key takeaways.

Will Bitcoin profits give HMRC a new year to remember?

HMRC publishes guidance on taxation of cryptoasset holders.
HMRC has recently written to 145,000 VAT-registered businesses across the UK, setting out the steps that need to be taken to prepare for a no deal scenario. The message is stark: act now or risk being unable to trade with the EU.
 
Richard Asquith (Avalara) with some crystal ball gazing on EU-related issues.
 

Ceinwen Rees & Joe Maughan (Macfarlanes) on the ghost of Budgets past.

Does principal private residence relief require ‘quality of residence’, asks David Whiscombe (BKL).

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