IN BRIEF

Views on recent developments in tax.

Peter Vaines

Failing to submit your tax return can give rise to some serious penalties, even if you have no taxable income.

David Haworth

The Upper Tribunal considers the impact of article 50 on references to the CJEU.

David Smith Economics expert

Tax has been prominent in the general election campaign and the political parties have offered clearer choices to voters than for many years, as David Smith reports.

Graham Elliott

The CJEU has ruled that the transfer of land in lieu of the payment of tax was not a transaction subject to VAT. Is that right? asks Graham Elliott (City & Cambridge).

Vrang is a cautionary tale about a person who fell on the wrong side of the UK/Swiss tax cooperation agreement, writes Stephen Daly.

HMRC has issued new guidance for correcting errors on online notifications, write Jonathan Fletcher Rogers, Nicky Griffin & Andrew Nealey (Addleshaw Goddard).

Rupert Shiers

The CJEU has effectively ruled that if a taxpayer wants to control requests made under EU law, they need to engage with the authority conducting the enquiry, writes Rupert Shiers (Hogan Lovells).

Make the tax system fit for a changing economy after election, urges The Institute of Directors.

Businesses shouldn’t be complacent about the technological change MTD represents, writes Androulla Soteri (MHA MacIntyre Hudson).

Many UK schools and colleges could benefit from a VAT windfall of tens of millions of pounds, plus interest, thanks to a ruling from the CJEU, writes David Wilson (RSM).

Go to page of 203