IN BRIEF

Views on recent developments in tax.

HMRC’s chief digital and information officer Mark Dearnley talks about the department’s digital transformation and the implications for tax agents.

Peter Vaines

The law and practice on discovery assessments has lost its balance and, along with it, any realistic protection for the taxpayer, writes Peter Vaines.

Graham Elliott

HMRC operates a restrictive 30-day rule in relation to backdating applications for inclusion within VAT groups. It should exercise its discretion more widely, writes Graham Elliott.

Ross Munro (Harneys) interviewed by Jo Edwards for LexisNexis legal news analysis and LexisNexis®PSL tax.

Tristan Thornton

A recent tribunal decision raises questions about HMRC’s ability to raise excise duty assessments, writes Tristan Thornton.

Nick Skerrett

How would the Ministry of Justice’s proposals affect taxpayers?

Peter Vaines

When a trade ceases at midnight on the final day of an accounting period, in which period does the trade end?

Leigh Clark

EU VAT began life as an origin-based tax on services and a destination tax on goods. Services, with a few exceptions, were taxed according to where the supplier was located. This worked well enough at a time when most services were provided to...

Leigh Clark

The European Commission is part way through overhauling how it taxes the consumption of goods and services. More needs to be done, writes Leigh Clark (Alvarez & Marsal Taxand UK).

Graham Elliott

Graham Elliott (City & Cambridge Consultancy) comments on the recent furore surrounding the zero-rate relief given to duty-free shops.

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