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IN BRIEF

Views on recent developments in tax.

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.

Brussels is doing a few more twists and turns before entering summer hibernation mode. Johan Barros (Accountancy Europe) examines what has been going on in recent weeks.

Everything you wanted to know about GATT 24 but were afraid to ask.
 
Where a taxpayer wants to challenge the issue of an APN, taxpayers should first exhaust the representations procedure before making a judicial review claim.

An already complex regime is to become even more challenging.

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