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Explains what research and development (R&D) means for tax purposes.
Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 1 July 2024
Tax and reporting rules for employers loaning computers to employees
This article examines why the international frameworks relating to gender equality in education are so difficult to realise
Explains the definition of ‘regulated facility’ and how they are grouped into classes.
This guidance summarises the types of defects to which the leaseholder protections in the Building Safety Act 2022 apply.
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