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IN BRIEF

Views on recent developments in tax.

In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, how best to tax the digital economy?
 

Taxpayers need to know where they stand, writes Andrew Hubbard (RSM).

Resi or non-resi? That is the question.

The distinction between ‘residential’ and ‘non-residential and mixed use’ land has never been more important, particularly when it comes to SDLT rates. The top rate of SDLT for residential property is currently 15% (when the additional 3% rate...

Hidden within Labour's proposal lies the seed of a perfectly good idea, writes David Pett.

When is a tax case not a tax case? The Scottish Tribunal finds it has no jurisdiction to determine an appeal made prematurely.

Serpentine behaviour.

Card image Alejandro Dominguez Gary Barnett Pierre-Régis Dukmedjian

There are limits to claims of illegal state aid in tax cases.

Kevin Elliott (KPMG) examines the trends shaping tax disputes in the UK and globally.

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