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Patricia Mock discusses some practical tax points to consider before 5 April 2019 to utilise available tax allowances and exemptions

Julie Butler and Libby James examine the executors’ responsibility to capital gains tax planning on farms

Keith Gordon looks at a case which considers how to interpret a Double Taxation Treaty in the light of a deeming provision in the domestic law

Bill Dodwell looks at when we can rely on guidance from HMRC in our complex tax system