IN BRIEF

Views on recent developments in tax.

Cristiana Bulbuc (Joseph Hage Aaronson) considers when tax planning spills into unacceptable practices.

The courts are reluctant to tie HMRC down to its assurances unless made in the clearest and most unambiguous circumstances, as a recent case illustrates.

Graham Elliott

A recent case reveals that HMRC does not know the meaning of ‘VAT’.

What the UK could and could not do, what the Commission could not do, and how UK businesses would be impacted.

James Quarmby

James Quarmby argues that strict liability offences for tax evasion have no place in our legal system.

Ruth Corkin

What should sports clubs do now, following HMRC’s latest guidance?

George Bull

To coincide with the start of the UK government’s anti-corruption summit in London this week, Oxfam has coordinated a letter from 300 leading economists warning world leaders that there is no economic justification for allowing tax havens. So could the result be a tax haven-free utopia, or is it more a case of ‘be careful what you wish for’?

Peter Vaines

The Supreme Court recently took a purposive construction of the legislation to deny the taxpayer relief. It would be nice to see this work the other way around.

David Smith Economics expert

Uncertainty over the upcoming EU referendum appears to have hit business and consumer confidence and economic activity, and by extension the public finances, as David Smith reports.