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Ray is the Director of Claritax Books and technical specialist with Six Forward Capital Allowances. He has worked with, and written about, capital allowances for 30 years and is author of Capital Allowances and of the A-Z of Plant & Machinery, both from Claritax Books.

Thus far but no further

When Apple launched the iPhone 7 in September, the BBC’s Rory Cellan-Jones made an ironic comment about tapping ‘a huge ...

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