IN BRIEF

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...

The mechanics of implementation. The European Commission is busy working on imminent key files, not least EU implementation of the recent OECD agreement on pillars one and two. But theres a lot more in the Commissions pipeline too. It...

What can be gleaned from the Court of Appeal's recent judgment?

Whats the difference between nothing and nil? A tax deduction! Net accounting has always thrown up some difficult questions for taxpayers and their advisers looking to claim a deduction for something that cannot be seen on the face of the...

Tax avoidance is not the real issue. The Pandora Papers headlines include stories of high-profile individuals avoiding SDLT by buying property through an offshore company. However, these headlines rather miss the point. If you read to the end of the...