Tax Journal

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Simon Wood (BDO) examines the new transfer pricing guidelines that are geared towards helping taxpayers understand HMRC’s expectations.
Raising professional standards isn’t just an issue for advisers. Jonathan Riley (PKF Francis Clark) discusses the challenges facing HMRC.
Mainpay should end any suggestion by HMRC that they can score a ‘knockout’ by identifying an area of carelessness, write Sophie Rhind and Victoria Braid (Macfarlanes).
Rebekka Sandwell and Colin Askew (Eversheds Sutherland) consider the use of ‘conditional contracts’ in order to benefit from pre-Budget CGT rates.
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
There has been a steady rise in disputes concerning IHT and SDLT, report Adam Craggs and Harry Smith (RPC).
Georgia Hicks (Devereux Chambers) unpacks the Supreme Court decision, considers the state of the employment status test, and gives guidance for taxpayers.
This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers cases concerning payments to acquire ‘credits’, VAT groups and pension funds.
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