IN BRIEF

Views on recent developments in tax.

Why ‘joined up thinking’ is helpful in VAT cases, writes Graham Elliott (City & Cambridge Consultancy Ltd).

The recent hearing on making tax digital was striking for the consistency of views expressed by the witnesses, writes Paul Aplin ( A C Mole & Sons).

Eloise Walker

Eloise Walker (Pinsent Masons) considers the latest OECD proposals for banks under the BEPS Action 4 interest restrictions, and what they might mean for the UK banking sector.

David Smith Economics expert

Some streams of tax revenue have been strong so far this year, exceeding expectations. Do they tell us that worries about the public finances are overdone? Economics expert David Smith reports.

Peter Vaines

The latest announcement about the inheritance tax treatment of UK residential property contains some interesting features, particularly regarding loans.

Philip Baker KC

BEPS is only a sticking-plaster in the international tax arena. Root and branch reform is required.

John McDonnell set out some of Labour’s policies on taxation and Brexit. Kayleigh Harvard and Claire Rulten (KPMG) report.

Graham Elliott

Some charities may need to consider not charging for services following a recent Court of Appeal decision.

George Bull

To some people that’s an easy question. And the answer is equally easy: ‘better than it has been during the last few years’. With the cultural groundswell running against HMRC, we were pleased to hear news of a proposed internal reorganisation by the UK’s tax authority.