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IN BRIEF

Views on recent developments in tax.

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.
 

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?
 
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