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The Register of Overseas Entities will soon be coming into force
The Economic Crime (Transparency and Enforcement) Act (‘the Act’) became law on 15 March 2022.
The normal expenditure out of income exemption
The normal expenditure from income exemption provides a valuable exemption from inheritance tax.
A much broader scope
The final regulations enacting the EU’s Fifth Money Laundering Directive (5MLD) into UK law took effect from October 202...
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Shedding new light
After years of relatively stable legislation, Finance Act 2019 brought significant changes to the entrepreneurs’ relief ...