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Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.
Most companies are simply not taking the necessary actions to ensure they have reasonable prevention procedures in place, writes Oliver Pumfrey (FTI Consulting).
There is an urgent need for a complete overhaul of the current system of taxation to protect the Treasury’s revenue whilst driving down emissions, writes Sheena McGuinness (RSM).

Robert Waterson and Nicole Kostic (RPC) examine an Upper Tribunal decision on salary sacrifice arrangements and economic activity.

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Ian Hyde and Matthew Greene (Osborne Clarke) discuss HMRC’s data-gathering powers that provide an effective tool to police the gig economy.
According to a recent tribunal decision, the qualifying beneficiary test entrepreneurs' relief need only be met at the time of a disposal of settlement business assets. Sam Brodsky (Gray's Inn Tax Chambers) reports.
Sarah Squires (Old Square Tax Chambers) reviews the operation of the loss restriction, the deductions allowance and the related compliance issues.
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