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IN BRIEF

Views on recent developments in tax.

Relief for SDLT 3% surcharge for only or main residence

The relief is not as simple as it might first appear, writes Ann L Humphrey, solicitor and tax specialist.

17 May 2017
Dawn raids: are you prepared?
Top ten tips for in-house lawyers.
 
10 May 2017
What now for non-doms?
The non-dom tax changes have been delayed.
 
10 May 2017
Representative members and VAT repayment claims
The Upper Tribunal confirms the position that the representative member must make VAT overpayment claims.
 
10 May 2017
Criminal Finances Bill: royal assent received
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.
 
10 May 2017
A Scottish round-up
Card image Justine Riccomini
A look at what’s happened one month into the new Scottish income tax powers.
 
3 May 2017
Developers’ infrastructure costs
Card image Graham Elliott
A surprising opinion from Advocate General Kokott.
 
26 April 2017
What’s in and what’s out of the Finance Bill?
The Finance Bill committee stage debate removed a majority of the Finance Bill  following discussions with the opposition party.
 
26 April 2017
VAT and VWFS
It may be some time before we have agreement on what proportion of residual input tax finance houses should recover.
 
19 April 2017
Leadley: claims by executors
Card image Peter Vaines
Executors cannot claim s 131 relief on shares.
 
18 April 2017
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