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  1. Neat tricks used in Hoey tax avoidance case

    Finance & strategy

    ... FTT nor the UT has jurisdiction to review or address the exercise by HMRC of the 7A power. The only avenue for challenging its exercise is on judicial review in the administrative court. ... policy documents that (for the first time) addressed the exercise of the s684(7A) power. First, a guidance note ...

    6th Jun 2022 | Columnist post
  2. Summer nostalgia isn’t what it used to be

    HMRC & policy

    ... confidence survey with Bankstream, now part of Intuit. The exercise showed how the profession’s mood ebbed and flowed ...

    14th Jul 2022 | Columnist post
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