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IN BRIEF

Views on recent developments in tax.

Research providers and recipients, such as fund managers, should consider how the change in VAT treatment of research services following MiFID II will impact their businesses.
 

Holiday plans delayed – but only for SAYE payment holidays.

Are we sure that something has not gone wrong here?

HMRC must have the humility to learn from its own failings and French tax return problems.

What are the practical implications of the expiry of EU state aid approval for EMI schemes?

Peter Vaines (Field Court Tax Chambers) considers the tribunal decision in Ackroyd and asks, are we sure that something has not gone wrong here? 
 

The Scottish government has released a consultation to amend the conditions for LBTT group relief.

Not so long ago we were promised a Brexit that would be red, white and blue, but it would appear that the true colours are green, yellow and white.

The new Scottish income tax rates and bands introduce a number of anomalies – the most prevalent of which concerns the pensions tax relief mechanism, writes Justine Riccomini (ICAS).

Could the DUP’s VAT win break-up the UK’s VAT union? asks Richard Asquith (Avalara).

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