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28 January 2014
Important tax matters to consider this week
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- An OTS review may show the way partnership taxation will develop. Make sure you are up to date with the proposals.
- How familiar are you with the rules relating to professional privilege? As the facts in the case M Lewis show it may not always be obvious what kind of documents are protected and who has to hold them for protection to apply.
- When talking to clients about quoted comparables for share valuation remember to allow for the effect of the control premium. You will also need to decide whether you want to challenge HMRC’s firmly held estimate of 30%
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