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IN BRIEF

Views on recent developments in tax.

What would they cost and who would benefit?
 
Zoe Andrews (Slaughter and May) takes a first look at the UK draft regulations implementing the EU's cross-border reporting rules.

What’s changed since the draft.

With France and the UK imposing new digital services taxes and the USA threatening to retaliate with import tariffs, UK and European businesses and consumers are likely to be caught in the crossfire of a trade and tax war.

Some good news and some bad news.
Two recent CJEU decisions restrict the scope of the Marks & Spencer decision on cross-border loss relief.
An inside perspective on the Hull City AFC (Tigers) Ltd case.

Will unexpected tax complications scare off consumers?

The shadow chancellor is considering plans to impose a new lifetime gifts tax with a threshold of just £125,000.

In our continuing series, Heather Self examines some of the tax issues that make the national headlines. This week, tax promises from politicians.

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