IN BRIEF

Views on recent developments in tax.

The following gives a selection of responses to Tax Journal’s ‘One minute with’ features published earlier this year. For the full archive – with views from hundreds of tax experts – see http://www.taxjournal.com/category/tax-type/one-minute

HMRC revises its guidance following a number of defeats at the tribunal.

Details of the latest developments.

Philip Stephens

Political commentator Philip Stephens sets out the issues which will concern Philip Hammond as chancellor.

Gary Barnett

Mark Watterson

A recent AG opinion in the Dutch Supreme Court concerning the application of VAT exemption to management of defined benefit pension schemes reaches, somewhat surprisingly, the opposite conclusion to the UK Wheels case.

Graham Elliott

The word ‘exempt’ is a surprisingly difficult term to comprehend for those grappling with VAT for the first time.

Andrew Hubbard

Dispute resolution with HMRC has changed out of all recognition in recent years. HMRC’s latest annual report shows that while the process is now a lot more rigorous, there are still a number of cases where HMRC failures have left them unable to recover tax they would otherwise have been able to collect.

Steve Edge

The UK reaches out, but is this the right time and in the right way? Steve Edge (Slaughter and May) examines the latest position on IP withholding tax.

Zoe Wyatt

Tom Wesel

Tom Wesel and Zoe Wyatt (Milestone International Tax Partners) review the revised EC’s Anti-Tax Avoidance Directive which will soon be adopted by the European Parliament to ensure a consistent and uniform implementation of BEPS recommendations across the EU.