IN BRIEF

Views on recent developments in tax.

Budget changes raise the effective rate of CGT. Some might feel that the rules are being changed mid-game, writes Graham Chase (Olswang).

Chris Sanger

Chris Sanger (EY) provides an overview of the Summer Budget.

John Hawksworth

Less of a rollercoaster on spending, but still a lot of pain to come, writes John Hawksworth (PwC).

Sue Laing

The chancellor giveth, but he also taketh away, writes Sue Laing (Boodle Hatfield).

David Whiscombe

A mixed bag for owner-manager businesses, writes David Whiscombe (BKL Tax).

Dominic Robertson

A surprisingly ‘big Budget’ for big business, writes Dominic Robertson (Slaughter and May).

James Bullock

The war on non-compliance continues apace, writes James Bullock (Pinsent Masons).

Graham Elliott

Imagine the following day out, with children: a trip to the zoo, giving access to various animals in pens, a toilet block, a café cum shop situated either near the entrance or at the furthest extremity of the zoo, and a picnic/play park area. The...

Peter Vaines

There are lots of tribunal cases where HMRC has imposed a penalty for a failure to comply with the tax legislation and the taxpayer has claimed a reasonable excuse with varying degrees of success. The recent case of Optrak Distribution Software Ltd...

A selection of Budget reaction from advisers.

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