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Practice Update – March / April 2010

In this edition of Practice Update:

1. Management charges – Tax problems with non-commercial charges between businesses.
2. Employment status – How the Employment Status Indicator Tool can help in a dispute.
3. Negligible value claims – Avoiding a common pitfall for asset owners.
4. Discovery assessments – What is an adequate level of disclosure to avoid a ‘discovery’ by HMRC?

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