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Comment & Analysis

The basics of basis period reform: Part 1
Under criminal investigation?
What’s it worth?
Andrew Thurston discusses how the hospitality sector would have liked more relief on alcohol duty in the Spring Budget.
HMRC’s failure to listen results in U-turn
Reflections on employee ownership
Isn’t it ironic?
Ryan Ward-Cabello discusses the Court of Appeal decision that has provided further insight into application of the Ramsay principle.
National Insurance is an anachronism, but...
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