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Shifting sands
Entrepreneurs’ Relief (ER) has become a focus for reform over the past year.
Breaking barriers
‘Tax free gains! Get your tax free gains!’ harked no tax policy adviser in the history of tax policy advisers....
Identifying the boundaries
The debate about tax avoidance continues unabated, with the controversial leaking of the ‘Panama papers’ adding fuel to ...
Plan B for the Light Blues
The case involving Rangers Football Club (AG for Scotland v Murray Group Holdings Ltd (and others) [2015] CSIH 77) provi...