IN BRIEF

Views on recent developments in tax.

The government has issued a small piece of the jigsaw, writes Dominic Lawrance (Charles Russell Speechlys).

Peter Vaines

The proposals on the higher SDLT charge for second homes are riddled with anomalies, writes Peter Vaines (Field Court Tax Chambers).

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).

It now looks likely that VAT will be introduced in the Gulf. How might this work? asks Ian Anderson (Pinsent Masons Middle East).

Miles Dean

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.

Adam Craggs

HMRC has been too quick to issue some APNs, writes Adam Craggs (RPC).

Graham Elliott

It’s all in the timing…, writes Graham Elliott (City & Cambridge Consultancy).

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).