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TAX POLICY ADMINISTRATION


Withdrawal from appeal

Unreasonable behaviour by HMRC

It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).

Was wine supplied as part of a promotion free of charge?

Sale of employee shares and TCGA 1992 s 144ZA

UK law on hire-purchase agreements may be contrary to EU law

Input tax on share acquisition costs

Kassim Meghjee and Helen Cox (Mishcon de Reya) review the government’s new proposals intended to take effect from next April.
 
Adam Craggs and Constantine Christofi (RPC) review a recent tribunal decision and its ramifications for taxpayers and HMRC.
 

Launch of HMRC’s new ‘Manage and register pension schemes’ service, originally planned for 8 May, has been delayed until 4 June. Registration via the existing pension schemes online service will no longer be available after 1 June.

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