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More holders view them as a legitimate investment.
Only 8% back proposals to limit cash ISA advantages.
Businesses face tax and wage hikes from next tax year.
Voluntary disclosure can mitigate penalties for excessive R&D claims.
HMRC opens new scheme for excess R&D claims.
Stricter rules and fraud clampdowns hit small claims.
Fewer companies avoid UK tax through offshore schemes.
Fraud clampdown and reduced claims impact SME relief uptake.