IN BRIEF

Views on recent developments in tax.

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.

Tim Law

Clever politics.

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?