IN BRIEF

Views on recent developments in tax.

The Upper Tribunal disagrees with HMRC’s strict application of compliance obligations for the discharge of inward processing relief procedure.

Peter Vaines

A tough test, even for footballers

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.

Andrew Goldstone

Further detail on last week’s proposals, including Labour’s thinking on remitting FIGs.

Double trouble?

David Whiscombe

In a recent case, the FTT doesn’t appear to have considered the nature of the allegedly omitted income.

Heather Self

Moving the HICBC to the family income basis, as was proposed in the Spring Budget, undermines the principle of independent taxation.

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.

Carrie Rutland

HMRC’s revised guidance expands on the draft version, particularly in the context of the limited exemptions.

Full expensing versus the Annual Investment Allowance.

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The non-doms reforms: a practitioner view

Helen McGhee

Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher

Emily Osborne

What the Budget means for non-UK resident trusts

Edward Hayes

Raising standards

Paul Aplin OBE

An entrée before the manifesto main course?

Chris Sanger

The UK’s non-dom regime: the end of the road?

Sophie Dworetzsky , Dominic Lawrance

Pillar Two compliance: the view from the 100 Group Tax Committee

Dominic Mathon

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