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IN BRIEF

Views on recent developments in tax.

Common misconceptions about the UK tax system
Card image Dan Neidle
Four things many people believe about tax in the UK that just ain’t so.
21 February 2019
LIBOR to be replaced
The key tax considerations for corporates.
21 February 2019
Partnership expenses
Card image David Whiscombe
An unsatisfactory change of HMRC practice.
21 February 2019
SDLT changes from 1 March 2019
Card image Daniel Kennedy
The period allowed in England and Northern Ireland for filing a SDLT return and paying the tax will be reduced from 30 days to 14 days.
13 February 2019
All change for VAT on hotel deposits premium
The VAT treatment of deposits taken by hotels is changing from 1 March 2019.
13 February 2019
Why HMRC is looking down under for loan charge settlements premium
Card image Andrew Hubbard
Information issued recently by HMRC following a freedom of information request has revealed an interesting new angle on the loan charge.
13 February 2019
Five recent highlights
Five recent highlights from Tax Journal's coverage
13 February 2019
When is a dwelling not a dwelling?
Card image Andrew Hubbard
How poor a condition must a building be in before it ceases to be suitable for use as a dwelling? 
13 February 2019
Government publishes its good work plan
The top ten things to note.
7 February 2019
Finance Bill 2019: voluntary returns
Card image Nigel Popplewell
HMRC introduces legislation to codify the position on voluntary tax returns.
7 February 2019
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