IN BRIEF

Views on recent developments in tax.

Peter Vaines

A surprising decision from the employment tribunal.

Including data and cloud costs would incentivise businesses to undertake more R&D.

David Whiscombe

‘From’ employment or ‘by reason of’ employment?

How it works and what employers should do now.

A recent High Court judgment shows how HMRC searches can continue even in lockdown.

Sarah Halsted

A European court ruling means that sexual stimulants might qualify for a reduced rate of VAT in the Netherlands, alongside vitamin pills and food supplements, while UK customers continue to pay 20% VAT on both.

Heather Self

In our continuing series, Heather Self examines the tax issues that make the headlines in the national media. This week: the challenge facing the chancellor.

Vodafone succeeds in US$2.7bn tax arbitration against India.

ESMA makes proposals to help prevent and detect withholding tax reclaim schemes.

Care is required when drafting SPA claim notices.

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