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IN BRIEF

Views on recent developments in tax.

More could be done to transform business investment.
Economics view: a curious mix
More work to do on Making Tax Digital.
Hidden simplification measures.
The latest EMI changes and where we are now with other UK tax favoured plans.
The R&D relief ‘roller coaster’ continues.
Capital allowances full expensing and possible simplification.
‘Green shoots’ for SMEs.

Corporate view.

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