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Where are we now? 12,000 of the largest UK businesses, including all quoted companies and the largest unquoted entities, are required to disclose details of worldwide emissions (quoted companies) and UK emissions (unquoted entities). No-one else is required to...

Part 2: corporation tax, income tax and stamp duty land tax Having dealt with arguably the most complicated area of recent tax developments, national insurance, in part 1, part 2 is by way of a summary of what has happened in other significant areas of tax featured in...