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IN BRIEF

Views on recent developments in tax.

Changes in the reverse charge have been in the pipeline, and HMRC has just provided guidance on how it will work in practice; but the guidance also highlights further changes.

Proposals to the Labour party on possible reforms to the taxation of land would, if implemented, radically change the tax landscape.

Look back in frustration...

The European Parliament elections are over and a new European Commission begins its term in November this year. Europe’s tax professionals cannot afford to turn a blind eye to the EU election results or the priorities of the next European Commission, writes Johan Barros (Accountancy Europe)

My way or the highway will not lead to a longer-term solution, writes Deeksha Rathi (Slaughter and May).

Many corporates now have a lower appetite for tax risk, and taxpayers are concerned about HMRC's increasingly interventionist approach.

Is it possible that this unhappy episode could be coming to a conclusion? 

Partnerships are funny things, in many ways. None more so than for tax, and for CGT in particular.

Three recent tax-related developments in the insolvency and restructuring sphere.

Most lifetime gift givers are unaware of the various tax exemptions, and those who are aware are largely uninfluenced by them – which begs the question, is all this tax complexity really necessary?

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