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IN BRIEF

Views on recent developments in tax.

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
Mid Ulster District Council in successful VAT repayment claim
Card image Richard Woolich
Some welcome clarification on the VAT treatment of supplies made by public bodies in their role as a public authority acting in the public interest.
26 October 2020
IR35 and umbrella companies
Card image David Kirk
Double, double, toil and trouble: another poisoned entrail gets into the IR35 cauldron.
21 October 2020
Corporate criminal offence
Card image David Sleight
Three years on and still no prosecutions.
21 October 2020
McCabe: tax residence issues
Card image David Whiscombe
Mutual agreement disagreement.
21 October 2020
VAT on yachts post-Brexit
HMRC throws lifeline for pleasure boat owners wishing to return their craft to the UK after transition.
21 October 2020
EU watch: CBCR, the CCCTB and the FTT
Card image Johan Barros
Breathing new life into old proposals.

14 October 2020
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