IN BRIEF

Views on recent developments in tax.

Peter Vaines

Peter Vaines wonders whether HMRC's latest proposals go too far.

Andrew Marr

HMRC is to sacrifice salary sacrifice.

Heather Self

Heather Self (Pinsent Masons) questions whether the GAAR is really necessary in light of recent case law, such as Chappell.

Paul Aplin OBE

Paul Aplin (A C Mole and Sons) comments on HMRC's much awaited consultation papers on making tax digital.

Graham Elliott

Equal to the sum of its parts? Is a ‘kit’ the same as the completed model? Graham Elliott (City & Cambridge Consultancy) considers the recent tribunal VAT decision in Scandinavian Log Cabins Direct.

Is the Upper Tribunal decision in Hardy bad law?

Michael Avient

Like buying £100 of lottery tickets and winning £35?

A number of government amendments have been proposed to the draft hybrid mismatch rules (TIOPA 2010 Part 6A) in Finance Bill 2016, write Kash Javed and John Addison (KPMG).

Nigel Holmes

Why employee benefit trusts (EBTs) will continue to be an interesting area for tax advisers over the next few years, writes Nigel Holmes (Armstrong Watson).

Peter Vaines

The recent decision in D-Media Communications highlights some really serious issues, writes Peter Vaines (Field Court Tax Chambers).

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