IN BRIEF

Views on recent developments in tax.

Jeremy Cape

The UK’s government position paper on customs arrangements after Brexit had some interesting, if brief, things to say about VAT.

Justine Riccomini

Soul searching north of the border.

Reasons why the calculator can both understate and overstate the SDLT liability.

Charting the expected progress of the Bill through Parliament.

Heather Self

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?

David Whiscombe

Rough justice?

David Smith Economics expert

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.

David Smith Economics expert

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.

Justine Riccomini

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

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