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The way in which partnership profits are assessed is set to change with the introduction of Making Tax Digital, and the intention is that the basis period will change.

Every solicitor knows that an undertaking is serious stuff. Arguably it is the greatest power available to a solicitor – a promise, if broken, that will lead to immediate and serious consequences for the giver.

The coronavirus pandemic has plunged many litigators head-first into a new world of digital case management, and virtual and hybrid hearings.