IN BRIEF

Views on recent developments in tax.

Peter Vaines

When is an application to reduce penalties because of ‘special circumstances’ a better bet than ‘reasonable excuse’? Peter Vaines (Squire Patton Boggs) considers a recent tribunal decision.

Graham Elliott

A recent tribunal decision on input tax recovery has implications for the exempt cultural sector, writes Graham Elliott (City & Cambridge Consultancy)

John Christensen

Stephen Herring

Stephen Herring (Institute of Directors) and John Christensen (Tax Justice Network) debate the question.

Jonathan Cooklin

Dominic Foulkes

Jonathan Cooklin and Dominic Foulkes (Davis Polk) comment on the much awaited Supreme Court decision in Anson.

Ruth Owen

HMRC’s director general for personal tax, Ruth Owen, talks about the department’s changes to customer service.

Jolyon Maugham

Despite the outcome of the general election, the Labour party’s proposals on the mansion tax and reform of the non-dom rules polled well with voters. They could hold the key for the party’s new focus on wealth taxes, writes Jolyon Maugham (Devereux Chambers).

Loraine Mayo (Levy and Levy) considers a recent case which illustrates the importance of getting the evidence right before the First-tier Tribunal.

Christopher Groves

Sophie Dworetzsky

Chris Groves and Sophie Dworetzsky (Withers) speculate on possible Budget reforms to the non-dom rules.

Gary Richards

Gary Richards (Berwin Leighton Paisner) sets out a wish list for the City on tax issues.

Nicole Kostic

Nicole Kostic (RPC) analyses the Upper Tribunal’s decision in Newey and its further clarification of the Halifax principle and the concept of economic reality.