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IN BRIEF

Views on recent developments in tax.

More capital gains?
Card image Andrew Howard
0–60 in five years.
18 November 2020
Business support during lockdown 2.0
Card image Chris Sanger
A settled design going forward and support for the whole of the UK?
12 November 2020
Uppal: overclaimed purchases
Card image David Whiscombe
A rare tribunal mis-hit.
12 November 2020
Self’s assessment: Mind the tax gap
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the headlines in the national media. This week: the tax gap.
9 November 2020
The SDLT surcharge: residence issues
Card image Peter Vaines
Yet more complexity.
5 November 2020
BEPS 2.0: implications for asset managers
Card image Andrew Howard
The OECD has taken a promising position, but the detail needs examining.
5 November 2020
Reader feedback
NICs and the contributory retirement benefits system.
2 November 2020
Pillar two
Is the cure worse than the disease?
29 October 2020
VAT and local government
Card image Richard Woolich
Some welcome clarification on the VAT treatment of supplies made by public bodies acting in the public interest.
29 October 2020
VAT appeal potentially impacts the insurance exemption
Card image Linda Adelson

An Upper Tribunal appeal due to be heard in January 2021 could affect the received wisdom on how the VAT exemption applies to insurance transactions and their intermediaries.

27 October 2020
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