Market leading insight for tax experts
View online issue

IN BRIEF

Views on recent developments in tax.

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.

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? 

EDITOR'S PICKstar
Top