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IN BRIEF

Views on recent developments in tax.

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
SDLT: Shafted? No
Card image David Whiscombe
In a recent case, the FTT correctly held that a fenced-off ventilation shaft did not affect the property owner’s ability to use the land as a whole as the grounds of the dwelling.
10 April 2024
Updated R&D guidance from HMRC
Card image Carrie Rutland
HMRC’s revised guidance expands on the draft version, particularly in the context of the limited exemptions.
10 April 2024
Battle of the allowances
Full expensing versus the Annual Investment Allowance.
3 April 2024
The UK CBAM consultation
How the proposed UK CBAM differs from the EU’s mechanism.
3 April 2024
HMRC’s Fraud Investigation Service
Card image Sajid Ghufoor
How the work of this specialist unit – and its staffing – has changed in recent years.
20 March 2024
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Generator Power Ltd v HMRC
20 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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