IN BRIEF

A tribunal has ruled that self-builders using HMRC’s DIY housebuilders’ scheme are entitled to claim interim VAT refunds instead of waiting until the project is complete before getting their money back. But could HMRC be about to sweep this decision under the carpet?

Could any proposals for an online service tax fall foul of the pillar one agreement?

New insight on the old problem of tax relief for employees working away from home.

It is time to bring the exempt distribution rules into line with the CGT rules.

The case for radical simplification.

Two proposed changes to make sure the legislation ‘functions as intended’.

Last week’s Budget can be seen as a high-water mark on tax and spend, with a sprinkling of some populist post-Brexit freedoms.

The Treasury'sNet Zero Review Final Report, published alongside the government'sNet Zero Strategy: Build Back GreenerandHeat and buildings strategyon 19 October 2021 just over one week before the Autumn Budget on 27...

The tribunal gives the right answer, but not necessarily for the right reasons Relax. This is not yet another in the long line of SDLT multiple dwellings relief cases which seem, like Banquos descendants, to stretch out to th...

The tribunal refuses a claim for interest on overpaid VAT because the overpayment was Parliaments error, not HMRCs. Is that right? Biscuits, interest entitlements and hire-purchase contracts are VATs equivalent of recurring...