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IN BRIEF

Views on recent developments in tax.

The end of BADR?
Card image Chris Etherington
Much of the Budget speculation is on a potential rise in CGT rates, but the abolition of a relief for owners of business assets is an easier target.
28 August 2024
Lease extensions and the 3% surcharge
Card image Andrew Marr
Would the anti-avoidance rules apply?
24 July 2024
What next for ISA fractional shares?
Card image Jack Prytherch
The recent change in government has raised further questions about the treatment of fractional shares in ISAs.
24 July 2024
HMRC service standards: where next?
How the new Labour government should tackle HMRC’s poor service levels.
24 July 2024
SDLT: residential or not?
Card image Peter Vaines
Two helpful cases.
24 July 2024
HMRC service standards: where next?
Some important tasks lie ahead for the new Labour government to address HMRC's poor service levels.
22 July 2024
The tax-efficient payment of school fees
Some planning considerations that don’t involve pre-payments.
17 July 2024
Reliance on agreements with HMRC
Card image Peter Vaines
A recent tribunal decision highlights the limits of estoppel.
17 July 2024
More on ‘grounds’ – and a procedural escape route?
Card image David Whiscombe
Further examples of the difficulties of claiming non-residential SDLT rates – and a possible way of avoiding having to choose between MDR and non-residential rates.
17 July 2024
Why Labour might not raise CGT rates
Card image Chris Etherington
Raising the rate is unlikely to generate significant revenues.
3 July 2024
EDITOR'S PICKstar
NEWSRSS Read all
NICs Bill published
19 November 2024
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
Syngenta Holdings Ltd v HMRC
13 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
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