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The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whether a taxpayer’s actions have somehow frustrated those intentions.

As first-time visitors to the CIOT spring residential conference in Cambridge we weren’t sure what to expect.

The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conservative party conference in 2012.

Most commentary on the practicalities of accelerated payment notices (APNs) dates to the period of a ‘phony war’, when the legislation was in force but HMRC were still marshalling their troops.

HMRC charge tax-geared penalties for errors in tax returns.

As care home fees rise, it is natural that people want to prevent their assets, usually their home, being used to pay for long-term care.

For the past five years, there has been a basic time limit in tax of four years. For example, the general limit for claims is four years after the tax year to which the claim relates (s 43).

The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish to put in front of the electorate.

A combination of globalisation and a relaxation of national borders, particularly in Europe, has prompted greater scrutiny by HMRC of those who arrive in the UK to work.

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