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Taxation of the digital economy: where are we and where are we going?
The digital economy has been the subject of much debate in recent years and in November 2017 the government published a position paper on Corporate tax and the digital economy. The g
Large Business compliance: enhancing our risk assessment approach
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailored to the tax risks encountered in the large business population.
OTS review of replacing capital allowances with depreciation
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Technical Newsdesk), representatives from the ATT and CIOT met again with the OTS to discuss