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National Tax Consultant, Smith & Williamson LLP, tel: 020 7131 4895, email: christopher.lallemand@smith.williamson.co.uk

Published differences

The continual growth of internet shopping was evidenced in the US on 30 November 2015, known as Cyber Monday, when onlin...

International exchange

HMRC have changed the way companies must comply with FATCA, clarifying the obligations including those under the common ...