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IN BRIEF

Views on recent developments in tax.

It's time for a conversation on MTD, writes Paul Aplin (ICAEW and A C Mole & Sons)

A number of changes to the tax and NICs treatment of termination payments is proposed, reports Victoria Goode (Lewis Silkin).

The derogation for direct selling cannot be applied in a modified way so as to take into account any ‘notional’ input tax, according to a recent AG opinion. Graham Elliott (City & Cambridge Consultancy Ltd) comments.

Even Granny Smith gets a ‘slice of the action’, writes Satvi Vepa (Pinsent Masons).

HMRC has published its transfer pricing and diverted profits tax (DPT) statistics for 2016/17 showing a massive increase in tax adjustments, report Peter Steeds & Paul Fields (KPMG).

On input tax recover, HMRC does not always see the wood for the trees, writes Jonathan Main (mtaxco).

HMRC has finalised its guidance on the new corporate criminal offence of failing to prevent the facilitation of tax evasion.

The UK’s government position paper on customs arrangements after Brexit had some interesting, if brief, things to say about VAT.
 
Soul searching north of the border.
 
Reasons why the calculator can both understate and overstate the SDLT liability.
 
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