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IN BRIEF

Views on recent developments in tax.

The revised draft Finance Bill provisions on non-doms are generally bad news for affected taxpayers, but the transitional rules are extremely good news.
 

Could your Facebook updates be used to determine your grandchildren’s tax status? 

Figures from HMRC’s accounts suggest a route and branch review is needed of the way fixed penalties operate.

The Upper Tribunal’s criticism of Judge Thomas seems harsh.

The Taylor report on modern working practices proposes major changes to employment rights and goes much further on tax reform than many had anticipated.
 

Here is a tax case that you don’t see every day: the taxpayer claimed to be an employee, but HMRC contradicted that he was self-employed and HMRC won.

Yet another case concerning APNs.
 
The pendulum appears to have swung against austerity, both in public opinion and among elements in the Tory party. This could mean higher taxes, as David Smith reports.
 

A recent tribunal decision might make it increasingly difficult for taxpayers to close down discovery assessments.

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