IN BRIEF

Views on recent developments in tax.

There are some arbitrary hoops to jump through if you want to carry back gift aid to an earlier year.

Either settle with HMRC now while favourable terms still apply; or file, pay and report the loan charge.

A CJEU ruling may restrict VAT recovery by housebuilders on work carried out for local authorities under a ‘planning gain agreement’. Could retrospective action by HMRC be on the cards?

Zoë Arnautov

The government has called for input on possible changes to the UK system of stamp taxes on share transactions.

Andrew Hubbard

Researching the researchers.

Eight crucial issues to keep in mind when considering tax issues on a corporate transaction, particularly in light of the coronavirus pandemic.

Johan Barros

A look at the tax issues being advanced by the German presidency of the EU Council.

The tax avoidance anomaly.

A significant change in HMRC’s position.

Hugh Gunson

New figures show that HMRC is ramping up investigations into footballers, agents and football clubs. In particular, the number of investigations into footballers has tripled in the year to March 2020. The main areas of focus are payments made for players' image rights and the tax treatment of agents' fees.

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