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IN BRIEF

Views on recent developments in tax.

The CJEU’s ruling in the Fiat state aid case
Card image Stephen Daly
A fundamental misconception lies at the heart of some of the Commission’s fiscal state aid rulings.
16 November 2022
Employee group life cover: protection from unexpected tax charges
Could an excepted group life policy give employees more peace of mind?
16 November 2022
The energy windfall tax hokey cokey
Card image Sheena McGuinness
Would a new windfall tax be counter-productive?
16 November 2022
ATED: time to raise the rate?
Card image Dan Neidle
The obscure tax that nobody was supposed to pay – and why we should raise £200m of tax by increasing it.
9 November 2022
Changes to the alcohol duty system
Examining the structure of the proposed Alcohol Duty Act and the prospect of a simplified ‘drinks factory’.
9 November 2022
HMRC’s bonfire of statistics
HMRC is proposing to withdraw certain statistics relating to income tax at a time when we need them most.
9 November 2022
R&D measurement
Card image Mark Smith

The hidden headline in the latest HMRC R&D tax credit statistics.

8 November 2022
Averdieck: were grounds mixed use?
Card image David Whiscombe
A road to SDLT reduction?
2 November 2022
EMI options and the use of discretions
HMRC has recently published long-awaited guidance on the use of discretions in the operation of enterprise management incentive (EMI) options.
2 November 2022
The new UK reporting rules for online platforms
What the draft UK regs tell us.
2 November 2022
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