IN BRIEF

Are the proposed new powers unnecessary?

There are a few lesser known issues with Lord Loreburn’s rule, writes Andrew Parkes (Milestone International Tax Partners).

There is a common misunderstanding, writes Tony Greenman (AXA UK).

Justine Riccomini (ICAS) reviews the Budget and the legislative processes for Scottish taxes.

Free money. Geraint Jones (BKL) takes a look.

Ollie Ward-Jones & Devinder Singh (Squire Patton Boggs) consider HMRC's proposals.

The Court of Appeal remits the case back to the FTT. Even so, does the decision embolden HMRC when challenging arrangements as a matter of abuse of law? Frankie Beetham (Squire Patton Boggs) reports.

The proposals are intended to combat avoidance arrangements where profits of trades or professions are moved outside the UK tax charge.

Could making tax digital be a casualty, asks Andrew Hubbard.

If you work in the financial services industry, you’ll have heard of the second Markets in Financial Instruments Directive – but you may know it better as MiFID II. After a long development period, this new legislation was introduced for all EU...