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IN BRIEF

Views on recent developments in tax.

Franchising: a risky business?

In our 'Self's assessment' series, tax expert Heather Self examines some of the tax issues that make the headlines in the national media. This week, should Virgin Healthcare have paid tax on its NHS deals?

Kickboxing classes were found not to be commonly taught in schools across the EU and were therefore standard-rated. 

Payment postponed, not cancelled.
What do HMRC's recent statistics tell us?
Restrictions to the charge are welcome, but the question still arises why there should be any retrospection at all.
Key points from the UK’s final regulations implementing DAC 6.

Described as the worst tax relief in the UK, entrepreneurs’ relief is an anachronism in a country which prides itself on ensuring that every tax relief is underpinned by a robust policy objective. Will it survive the chancellor’s Budget on 11 March 2020?

A proposal has been put forward to change how inheritance tax applies to siblings in certain circumstances, writes Fraser Mackay (Brodies).
How things have changed.
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