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IN BRIEF

Views on recent developments in tax.

Lessons from Northwood.
It’s not exactly straightforward, it is?
Not if Norway is any guide.
To what extent has the government taken full advantage of those Brexit freedoms?
A firm stance on furlough.
An intriguing alternative to waiving repayment of a debt.
The IASB’s final IAS 12 amendments on the deferred tax exception and disclosure requirements are as expected.
Some tax proposals are stuck in the Council, some have been approved and others are in the pipeline.
The TSC’s recommendations are divorced from reality.
The High Court clarifies the effect of a change of law during ongoing group litigation orders.
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