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IN BRIEF

Views on recent developments in tax.

The fallout from Inverclyde
Card image Miles Dean
HMRC is readying a legal challenge to claw back £2bn in tax from various investment schemes after its victory in HMRC v Inverclyde Property Renovation LLP and another [2020] UKUT 161. How did we get here, and what does this say about the affected investors and their advisers?
24 June 2020
LLPs and tax transparency
Card image Zoe Andrews

Time for a wholesale review?

22 June 2020
Accelerated payment notices and penalties
Card image David Whiscombe
The unsatisfactory truth. 
21 June 2020
HMRC plans e-commerce VAT reforms
Card image Richard Asquith
To tackle online VAT evasion, make it the marketplace’s problem.
18 June 2020
Covid-19: stock donations
The tax treatment of donations and gifts of stock, including medical supplies, depends largely on the nature and value of the trading stock.
18 June 2020
Share options revisited
Card image David Whiscombe
The (Ver)milion dollar question.
11 June 2020
Social investment tax relief
The relief is due to end. Should social enterprise and charities mourn its loss?
11 June 2020
Taxpayer confidentiality, data protection and Covid-19
Card image Liesl Fichardt
HMRC's increased role during the Covid-19 pandemic puts a fresh spotlight on its duties and obligations regarding data protection and taxpayer confidentiality.
8 June 2020
Royal Opera House: VAT recovery
Card image Alfred Artley

Undermining commercial reality?

4 June 2020
Self’s assessment: who gains – and how should we tax them?
Card image Heather Self

In our continuing series, Heather Self examines tax issues reported in the national media. This week, is it time to review CGT?

1 June 2020
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Mark Glenn Ltd v HMRC
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J Hall v HMRC
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Revenue fraud
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Value on death: IHT
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