IN BRIEF

Views on recent developments in tax.

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

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?

Through policy change after policy change, the construction sector has been hit with changes to tax administration over and above other organisations. Is the line between housebuilder or construction firm and tax collector beginning to blur?

Heather Self

Heather Self examines some of the tax issues to make the headlines in the national press. This week, ‘Britain’s worst tax Scrooges’.

Ceinwen Rees

Will the EU blacklist the USA?

WTO law does not generally prevent WTO members from adopting new tax measures which depart from the norm.

Andrew Hubbard

Campaigners who were lobbying for the loan charge to be overturned secured a modest victory when MPs voted through a late amendment to the Finance Bill. What will this mean in practice?

Sean Randall

Flat-owners ‘stamped’ on.

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