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IN BRIEF

Views on recent developments in tax.

Charting the expected progress of the Bill through Parliament. 

HMRC continues to win the majority of avoidance cases it takes to court.

Spoiler alerts? Are opening remarks from judges in avoidance cases a reliable guide to how those judges will find in the end?
 

Rough justice?

The public finances have been better than expected in the wake of the Brexit vote, culminating in a July budget surplus. But this is unlikely to result in a November giveaway, as David Smith reports.
 

Britain’s progressive tax system has increased the tax share paid by the better off and has been a central factor in reducing income inequality, as David Smith reports.

Recent weeks have seen further developments in the Scottish land and buildings transaction tax (LBTT). 
 

What stops the sale of renewable project companies from falling within the transactions in land rules? Absolutely nothing. 

Development Securities subtly redraws the dividing line between influence and usurpation. 

Rupert Shiers comments on the Supreme Court ruling.

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