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EFFECTIVE-TAX-RATE


The expected impact of the new Pillar Two regime is starting to unfold as the first UK groups have filed their calendar year-end consolidated accounts, write Alistair Nichol and Lavina Hassasing (Evelyn Partners).

Helen Adams provides suggestions on what to do if a client receives an HMRC letter about a low effective rate of tax

To consolidate or how to account? That is the question. Stephanie Hurst and Alycia Spitzmueller consider the impact of new standards issued by the IASB.

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