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The Wardle case: the commencement of a business or trade
Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number o...
Disclosure of tax planning – DASVOIT
The DASVOIT (disclosure of avoidance schemes for VAT and other indirect taxes) rules came into effect on 1 January 2018,...
Tax and accounting – financial instruments
This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May 20
