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IN BRIEF

Views on recent developments in tax.

Five recent highlights from Tax Journal's coverage

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Andrew Hubbard

How poor a condition must a building be in before it ceases to be suitable for use as a dwelling?

The top ten things to note.

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Nigel Popplewell

HMRC introduces legislation to codify the position on voluntary tax returns.

George Bull

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Andrew Hubbard

While at one time it may have been socially acceptable to be seen to be diddling the taxman, paying high rates of tax is now seen as a badge of honour with the top taxpayers being feted for their contributions to the exchequer.

The rules contain a welcome disparity for corporate investors, as Sean Maxwell (Tolley) explains.

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Richard Asquith

The £4bn import to VAT law in event of a ‘no deal’ Brexit.

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Sean Randall

First-time buyers of new-build apartments suffer.

A recent Court of Appeal decision highlights the inheritance tax risks of transfers between pension schemes when in ill health, write Nicholas Harries, Robin Vos and Alice Ogden (Macfarlanes).

David Whiscombe

Is it careless to agree with a tribunal?

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EDITOR'S PICK

Management expenses: HMRC’s new nudge campaign

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

No escape: the new IHT tax rules for pensions

Harriet Betteridge

What time is it? A review of the Supreme Court’s decision in Prudential

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

Enhancing UK tax policy: a blueprint for supporting technological innovation

Enhancing UK tax policy: a blueprint for supporting technological innovation

Dominic Mathon , Kate Murphy

Management expenses: HMRC’s new nudge campaign

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

No escape: the new IHT tax rules for pensions

Harriet Betteridge

What time is it? A review of the Supreme Court’s decision in Prudential

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

Enhancing UK tax policy: a blueprint for supporting technological innovation

Enhancing UK tax policy: a blueprint for supporting technological innovation

Dominic Mathon , Kate Murphy

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