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IN BRIEF

Views on recent developments in tax.

SDLT: residential or not?
Card image Peter Vaines
Two helpful cases.
24 July 2024
HMRC service standards: where next?
Some important tasks lie ahead for the new Labour government to address HMRC's poor service levels.
22 July 2024
The tax-efficient payment of school fees
Some planning considerations that don’t involve pre-payments.
17 July 2024
Reliance on agreements with HMRC
Card image Peter Vaines
A recent tribunal decision highlights the limits of estoppel.
17 July 2024
More on ‘grounds’ – and a procedural escape route?
Card image David Whiscombe
Further examples of the difficulties of claiming non-residential SDLT rates – and a possible way of avoiding having to choose between MDR and non-residential rates.
17 July 2024
Why Labour might not raise CGT rates
Card image Chris Etherington
Raising the rate is unlikely to generate significant revenues.
3 July 2024
Majid: procedural missteps
Card image Tom Wallace
How HMRC’s own policy led to a taxpayer victory.
3 July 2024
What is rectification and when will the FTT grant it?
Card image Steven Porter
The bar for the FTT to grant deemed rectification is arguably higher than for an actual High Court claim.
3 July 2024
The tax-efficient payment of school fees

Some planning considerations that don't involve pre-payments.

26 June 2024
Carried interest regime update
Signs of a compromise position from Labour?
26 June 2024
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
C Candy v HMRC
30 April 2025
G Quillan v HMRC
30 April 2025
WTGIL Ltd v HMRC
23 April 2025
IN BRIEFRSS Read all
MOST READ Read all
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