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IN BRIEF

Views on recent developments in tax.

Stella Amiss takes a look at some of the things we can expect to see in next week’s Budget

Andrew Goodall comments on the Fair Tax Mark

Peter Vaines considers lessons from the tribunal decision in J Rice v HMRC on when there is a cessation of trade

Following the revelation that 1970s pop group ABBA ‘wore outrageous outfits to avoid tax’, David Heaton takes a look at the expense deduction rules for employee uniforms

By Paul Radcliffe, director, EMEIA financial services, EY

James Frampton comments on EBT loans and IHT complications

Graham Elliott assesses the impact of the First-tier Tribunal decision in Wakefield College concerning VAT and further education colleges

Heather Self reflects on the relauched 'fair tax mark', and asks whether it is now time for a kitemark for responsible tax advisers.

Paul Radcliffe comments on the forthcoming global FATCA-like regime.

Abigail McGregor asks whether the financial transaction tax is on the rocks again

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