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The Tax Law Rewrite Project ran from 1996 until 2010. Its aim was to recast the tax statutes in a format that would be easier for readers to use.

For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those that are not can be crucial.

And here I am again wondering if it’s all a dream!

The tax charge imposed to withdraw child benefit from families on what is regarded as a ‘high income’ has been with us for more than two years, and most advisers will be used to the resultant extra

The tax regime for non-residents holding UK property (both real and personal) has historically been relatively benign in that they were not subject to capital gains tax (CGT) on the gains realised