IN BRIEF

Views on recent developments in tax.

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.

Graham Elliott

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

Paul Aplin OBE

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.