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Find out about the legal background to expenses payments and benefits received by directors and employees.
This series brings together all documents relating to HMT hospitality received by special advisers.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
What qualifies as ordinary commuting and private travel for tax purposes.
People with a long-term disability looking to buy a suitable home on the open market may be able to do so using the HOLD shared ownership scheme.
This guidance relates to Standard Essential Patents licensing.
How to tax a beneficial loan arrangement for a director or employee.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
As part of statutory guidance to the Russia regulations: a list of exceptions that allow activities otherwise subject to sanctions in certain defined circumstances.
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
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