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Nichola Ross Martin touched a nerve recently when she asked why HMRC was so reluctant to send out a list of PAYE payments made. 64
The tax avoidance industry is entering its twilight years because of new laws and greater powers for HMRC. But what will happen to the failed schemes left behind?
Steve Collings considers accounting for grants with FRS 102 becoming mandatory for accounting periods starting on or after 1 January 2015.
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