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The tax needs of the UK’s key ‘middleweight business’ sector been neglected, Stephen Herring writes 

Annette Morley considers a claim to the annual investment allowance

It is easy to overlook SDLT when incorporating a company. Peter Rayney explains how to handle this issue in practice.

David Gauke 'has been told the proposals are "Treasury friendly"'

‘Do it today and take a load off your mind’, says HMRC

Targeted anti-avoidance rules to apply from 21 December 2012

Martin Mann answers a query on legal fees for fines.

Paul Howard provides your refresher guide to the rules

Revenue & Customs Brief 32/12

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