IN BRIEF

Views on recent developments in tax.

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).

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.

Mark Watterson

Gary Barnett

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.

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