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IN BRIEF

Views on recent developments in tax.

Stamp duty on share issues
Card image Mike Lane
Has the UK just reintroduced its 1.5% stamp duty charge on share issues?
5 July 2023
Why HMRC’s crypto tax proposals fall short of the mark
It would be a mistake to treat DeFi rewards as income and to apply repo-like rules, as HMRC proposes, because the quantity and composition of assets redeemed could be different to those originally added to the DeFi position.
4 July 2023
The consultation on TP, PE and DPT reform
Card image Edward Buxton
Card image Sarah Bond
The government proposed welcome simplifications aligning the UK’s rules more closely with OECD standard.
28 June 2023
Mudan: whether property suitable for use as a single dwelling
HMRC takes a firm stance on ‘uninhabitable dwellings’.
28 June 2023
ERS refresher
Card image Philip Swinburn
With the 6 July employment related securities reporting deadline fast approaching, here is a reminder of the key rules.
28 June 2023
GLoBE’s design brilliance
Card image Dan Neidle
Why it pays to implement the global minimum tax.
21 June 2023
Growth shares: what if there is no growth?
Why providing an incentive via the holding of shares in ‘Topco’ may not be an appropriate solution.
21 June 2023
HICBC and adjusted net income
The test for the disability exemption is not an ‘all or nothing’ one.
21 June 2023
Pandora Papers: HMRC issues nudge letters
Card image Helen McGhee

HMRC sends 'one to many' letters to those named in the Pandora Papers haul. 

19 June 2023
Price floor introduced for energy profits levy
A new ‘energy security investment mechanism’ is to be introduced.
15 June 2023
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