IN BRIEF

Views on recent developments in tax.

Steve Wade

Sarah Hewson

The case for radical simplification.

Edward Buxton

David Haworth

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

Jeremy Mindell

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...

David Whiscombe

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...

Victor Cramer

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...

Johan Barros

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...

Richard Milnes

Chris Sanger

Will the Budget be a damp squib or a fiscal event to remember? Given the elements that have already been determined, the answer is unlikely to be one extreme or the other.

Heather Self

In our continuing series, Heather Self reviews tax issues reported in the national media. This week, why calls for a ‘pandemics profits’ windfall tax are misguided.