IN BRIEF

Views on recent developments in tax.

Heather Self

In our continuing series, Heather Self examines the tax issues that make the headlines in the national media. This week, should the chancellor reform NICs?

Andrew Hubbard

What is the single best thing you can do for your corporate clients this week?

TCGA 1992 s 248A should be amended so that Scottish taxpayers are not unfairly excluded from relief, argues Susan Cattell (ICAS).

Justine Riccomini

Scotland’s Devolved Taxes Legislation Working Group publishes an interim report calling for views on the tax policy making process.

Steven Porter

Ultra high net worths and families are at risk of being investigated by a new specialist team at HMRC, which was launched last year.

What happens when a contractor is deemed within IR35 when they should be outside it?

Anne Powell

The government has amended the existing non-resident landlord scheme regulations (SI 1995/2902) in readiness for the transition to corporation tax for non-resident corporate landlords from 6 April 2020. The changes impact on agents that withhold tax on rent paid to such landlords.

The government consults on a new customs tariff.

David Whiscombe

One minor change has been announced.

Johan Barros

A communication on business taxation, an action plan on tackling tax fraud and potential changes to the DAC rules are among some of the European Commission’s immediate areas of focus on tax.

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