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IN BRIEF

Views on recent developments in tax.

Tax Journal's insight and analysis on Philip Hammond's first and last Spring Budget.

The Scottish Tax Tribunals are to become Scottish Tribunals from 24 April 2017.
 
Bill Gates’ recent comment that robots were now such an important part of the workforce they should pay tax poses some interesting questions. Would they, for example, be categorised as employees or self-employed? And if they start paying tax, would they also demand the vote?
 

Some tribunals appear more sympathetic than others.

Haven our cake and eating it.

More Finance Bill clauses stray beyond the brief.
 

The importance of getting the ‘knowledge versus recommendation’ balance right.

Some positive steps forward, but concerns remain.

The threshold for the higher rate of income tax will be set at a lower level in Scotland than in the rest of the UK. 

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