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IN BRIEF

Views on recent developments in tax.

A positive sign for the growing UK decommissioning industry.

Why a destination-based cash-flow tax can be a tariff, and why VAT can’t.

Philip Hammond’s first and last spring Budget was both surprising and unsurprising. The hope is that it has not dented his appetite for tax reform, David Smith writes.

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.
 
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