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IN BRIEF

Views on recent developments in tax.

The additional charge to SDLT
Card image Peter Vaines
The proposals on the higher SDLT charge for second homes are riddled with anomalies, writes Peter Vaines (Field Court Tax Chambers).
 
3 February 2016
Report on HMRC’s charter finds room for improvement
Card image Andrew Hubbard
Further work is needed to build public confidence in the tax authority, particularly at a time when HMRC is embarking on a profound transformation exercise, writes Andrew Hubbard (RSM).
 
3 February 2016
Could VAT finally be introduced in the Gulf? premium
It now looks likely that VAT will be introduced in the Gulf. How might this work? asks Ian Anderson (Pinsent Masons Middle East). 
 
2 February 2016
Googlegate!
Card image Miles Dean
28 January 2016
Large corporates and disclosure: beware ‘cheating the revenue’ premium
Card image Jason Collins
Jason Collins (Pinsent Masons) warns that businesses which fail to make adequate disclosures on tax issues might find themselves within HMRC’s sights – and potentially subject to a criminal investigation.
 
27 January 2016
HMRC withdraws APNs issued in error
Card image Adam Craggs
HMRC has been too quick to issue some APNs, writes Adam Craggs (RPC).
 
20 January 2016
Bowley and the VAT DIY housebuilders scheme
Card image Graham Elliott
It’s all in the timing…, writes Graham Elliott (City & Cambridge Consultancy).
 
20 January 2016
Ardmore and UK source income premium
Card image Peter Vaines
Contrary to HMRC’s view, the debtor’s residence is not the most important factor when determining whether income has a UK source, writes Peter Vaines (Squire Patton Boggs).
 
13 January 2016
Tax and the City: what can we expect for 2016? premium
Card image Mark Middleditch

What are the likely tax developments to affect the City in the year ahead? asks Mark Middleditch (Allen & Overy).

13 January 2016
Care with company cars premium
Two tax pitfalls to avoid.
 
13 January 2016
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