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IHT


Wendy Walton and Matthew Braithwaite report on subjects including draft guidance on the statutory residence test

The cases of Ramsay and Zetland can help provide an answer, says Peter Vaines

Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling

A claim for business property relief may be a once in a lifetime occasion, but vigilance is required to ensure that it is a happy one.

Paula Tallon examines measures of interest to owners of SMEs

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