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Tax Treaty Interpretation: The Limits of Fiction

27 May, 2020
In Fowler v HMRC [2020] UKSC 22, the Supreme Court determined that a statutory fiction created by a deeming provision of UK tax law did not affect how the terms of a bilateral tax treaty should be applied. Read more

Government announces review of implementation of IR35 private sector reforms

13 January, 2020
This blogpost considers that announcement, and links to our latest e-bulletins on the changes to off-payroll working rules. Read more
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