IN BRIEF

Views on recent developments in tax.

The Upper Tribunal confirms the position that the representative member must make VAT overpayment claims.

Corporates now need to assess the risk of persons associated with them criminally facilitating tax evasion and develop procedures to try to mitigate against such risks.

Justine Riccomini

A look at what’s happened one month into the new Scottish income tax powers.

Graham Elliott

A surprising opinion from Advocate General Kokott.

The Finance Bill committee stage debate removed a majority of the Finance Bill following discussions with the opposition party.

It may be some time before we have agreement on what proportion of residual input tax finance houses should recover.

Peter Vaines

Executors cannot claim s 131 relief on shares.

Andrew Hubbard

Basic administration failures leave HMRC with no evidence to stand on.

Karen Killington

You say tomayto, I say tomahto... Karen Killington (KPMG) reports a difference of opinion among two advocate generals on the cost sharing exemption.

With the apprenticeship levy coming into operation from 1 May 2017, there is no better time for employers to consider the benefits of taking on an apprentice. Victoria Cavell (Tolley Exam Training) explains.

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