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IN BRIEF

Views on recent developments in tax.

How to fund social care
Card image Jeremy Mindell
Why it’s time for a separate dedicated charge using the NICs structure.
26 July 2021
Delivering the European green deal
The plan to reach net zero by 2050.
21 July 2021
Partnership expenses
Card image Anthony Newgrosh
A subtle change in HMRC view.
21 July 2021
Information overlord
Card image Catrin Harrison Hugh Gunson Dominic Lawrance
Are there limits on HMRC’s power to require information from foreign domiciled taxpayers?
21 July 2021
FA 2021: Capital allowances and the new super-deduction
Card image Caroline Fleet
Six practical considerations.
15 July 2021
FA 2021: Employment tax issues
Card image Ian Hyde
Yet more on IR35, plus measures to counter unintended tax impacts of covid-19.
15 July 2021
FA 2021: Freeports
But will they actually boost trade?
15 July 2021
FA 2021: Financial institution notices
Card image Kate Ison
A significant, and concerning, extension to HMRC’s information gathering powers.
15 July 2021
FA 2021: Hybrids and other mismatches
Card image Paul Davison
Some positive amendments, but no cure‑all.
15 July 2021
FA 2021: Discontinuance of LIBOR
Card image Jennifer Maskell
Card image Richard Sultman
Tidying with potentially retrospective effect.

15 July 2021
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