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The tax avoidance anomaly.
Julian Feiner (Dentons) examines the consultation by Jersey and the other Crown dependencies to introduce substance requirements for company tax residents by the end of 2018.

When does interest arise in the UK or from a UK source? Maryanna Sharrock considers Perrin v HMRC.

Jayne Newton takes a look at the recently signed UK/Isle of Man intergovernmental agreement and its significance

Wendy Walton and Gemma Davies provide an update on recent developments.