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IN BRIEF

Views on recent developments in tax.

PAYE: IR35 ‘set-off’ rules
The new IR35 ‘set-off’ mechanism came into effect from 6 April 2024. While this is good news, compliance with IR35 remains essential.
2 May 2024
Haworth and the POEM test
Card image David Whiscombe
Managing to clarify management – or not.
2 May 2024
Labour’s reaction to the non-dom proposals
Labour’s response makes it more complicated for clients to assess their options.
2 May 2024
Lessons from Thyssenkrupp on customs duty claims
The Upper Tribunal disagrees with HMRC’s strict application of compliance obligations for the discharge of inward processing relief procedure.
24 April 2024
Expenses of employment
Card image Peter Vaines
A tough test, even for footballers
24 April 2024
EU watch: last steps before the new Commission
Card image Johan Barros

The Council is working to find an agreement on outstanding tax files, while attention shifts towards the new European Commission's tax agenda. 

23 April 2024
Labour’s non-dom proposals
Card image Andrew Goldstone
Further detail on last week’s proposals, including Labour’s thinking on remitting FIGs.
18 April 2024
Winding down offshore property structures
Double trouble?
18 April 2024
Discovery assessments and Hague: too vague?
Card image David Whiscombe
In a recent case, the FTT doesn’t appear to have considered the nature of the allegedly omitted income.
18 April 2024
Self’s assessment: Budget changes to the HICBC
Card image Heather Self
Moving the HICBC to the family income basis, as was proposed in the Spring Budget, undermines the principle of independent taxation.
10 April 2024
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