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IN BRIEF

Views on recent developments in tax.

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

The chancellor's attempt to raise class 4 NICs was 'a sticking plaster applied to a bleeding wound by a blind physician', writes Jolyon Maugham QC.

A recent tribunal decision illustrates the art of distinguishing a case from an otherwise binding legal precedent.

Scotland is reviewing its Budget process now that Scottish Budgets can include tax raising, as well as spending, measures.
 
On 1 April 2017, the business rates payable in respect of properties in England and Wales will be changing.
 

An extended pilot phase allows for a better evaluation of MTD.

A tough gig.

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