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IN BRIEF

Views on recent developments in tax.

Pillar Two: the impact on the UK
Card image Robert Maas
Why implementing the 15% minimum corporation tax won’t harm levelling-up.
22 February 2023
HMRC’s stakeholder conference
Card image Paul Aplin OBE
HMRC says it wants ‘working together’ to become its default way of doing business.
22 February 2023
Budget predictions: private client view
Tax cuts seem unlikely, despite the recent windfall in government revenues
22 February 2023
How will ChatGPT affect the UK tax profession?
AI tools should help, not replace, tax professionals, says AI.
15 February 2023
A change for opting to tax on land and buildings
Anyone opting to tax a property will no longer receive an acknowledgment from HMRC.
15 February 2023
JPUTs may need to be registered under the TRS
A commonly used trust structure in UK real estate ownership may now have to be registered on the TRS.
15 February 2023
Gardeners’ question time: SDLT and CGT
Card image David Whiscombe
A recent tribunal decision on SDLT sits uneasily with a longstanding HMRC view on CGT PPR.
15 February 2023
How can we make non-dom rules fit for purpose?
If they are to be scrapped, how about a new regime for ‘non-permanent residents’?
8 February 2023
New failure to prevent offences coming soon
But will they prevent anything?
8 February 2023
Against the grain: the case for saving national insurance
Card image Jeremy Mindell
Why the merging of income tax and NICs would be a mistake.
8 February 2023
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J Hall v HMRC
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Revenue fraud
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Value on death: IHT
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5 February 2026
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