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IN BRIEF

Views on recent developments in tax.

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
Majid: procedural missteps
Card image Tom Wallace
How HMRC’s own policy led to a taxpayer victory.
3 July 2024
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