IN BRIEF

Views on recent developments in tax.

Wendy Walton

There were announcements on a number of issues for private clients, but more is expected on the private client tax agenda in 2017, writes Wendy Walton (BDO).

Mike Lane

Mike Lane (Slaughter and May) comments on a broadening of the tax base.

Jason Collins

There is a continued focus on measures to tackle and punish intermediaries between HMRC and taxpayers, writes Jason Collins (Pinsent Masons).

Philip Stephens

The Autumn Statement revealed a marked political tilt and fitted the occasion, but it was perhaps little more than a holding operation, writes Philip Stephens (Financial Times).

David Whiscombe

Just about managing? asks David Whiscombe (BKL).

John Hawksworth

The chancellor boosts investment, despite public borrowing overshoot of over £100bn, writes John Hawksworth (PwC).

Peter Vaines

The idea of the remittance basis is catching on. But is it the right policy?

Andrew Hubbard

The recent employment tribunal case regarding Uber drivers was not about tax, but it is important because it sheds light on one of the age-old problems in the tax system: whether or not somebody is an employee.

David Wilson (RSM)

If acting as principal, Uber faces a VAT bill; if acting as agent, the VAT liability rests with the drivers.

David Smith Economics expert

Will Philip Hammond unveil a big fiscal stimulus in his Autumn Statement on 23 November, or will the economy’s resilience and the weakness of the public finances restrict him? David Smith reports.

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