IN BRIEF

Views on recent developments in tax.

David Whiscombe

You know what I mean.

Andrew Howard

More costs are deductible than might previously have been thought, but a high bar is set for holding companies.

Philip Ridgway

The High Court in Chalcot Training Ltd considered whether a payment into an EBT is remuneration or a distribution.

No fixed establishment through parent-subsidiary relationship.

James Austen

The tribunal decides it has jurisdiction to determine domicile in closure notice applications.

Mike Lane

When they’re not a ‘person’.

George Bull

The outcry against coronavirus profiteering has led to calls for the government to give the Competition and Markets Authority emergency powers to pursue businesses which are exploiting customers during the emergency. Would it not be easier and quicker to give HMRC the necessary powers?

Ali Kazimi

EU proposes extending the DAC 6 reporting deadlines by 12 weeks.

Heather Self

In our continuing series, Heather Self examines the tax issues that make the headlines in the national press. This week, should tax avoiding businesses be denied government support under Covid-19 schemes?

Covid-19 has forced HMRC to adopt electronic means of processing stamp duty on documents that transfer shares. Could HMRC be convinced to make these temporary measures permanent?

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