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IN BRIEF

Views on recent developments in tax.

Review of the April 2020 changes to off-payroll working will need to move speedily, says CIOT

There are some important changes in the revised Bill.
HMRC is ‘less willing’ to offer plea bargains to UK taxpayers.
CGT and uncompleted contracts.
Hugh Gunson (Charles Russell Speechlys) explains where things stand.
Some new year’s tax resolutions – for the press, advisers and politicians.
The period of ownership commences from completion.
A reminder of the three main political parties’ key tax proposals.

Accounting standards bodies could play a key role as setter of the rules for a global tax base. 

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