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Continuing his diary, Allan Cinnamon, International Tax Consultant at BDO Stoy Hayward LLP, continues to advise a US group, this time on structuring its European acquisitions

Expanded set-off rights
 

Chris Morgan, Head of International Corporate Tax at KPMG in the UK, begins our new, regular round up of the latest developments in the international tax world

HMRC Brief 29/08, issued on 18 June, says:

Employer annual returns
 
HMRC says:
Tax Law Rewrite Project
 

Heather Self, International Tax Partner with Grant Thornton UK LLP, and Conor Begley, International Tax Director with Grant Thornton Ireland, discuss the UK and Irish issues on foreign profits

Higher education
 
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