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IN BRIEF

Views on recent developments in tax.

The digital services tax is not the only new charge on MNCs that might endanger trade relations.

Shouldn’t the principle in Bricom apply in a case concerning transfers of assets abroad?

A failure to learn from history? Eloise Walker (Pinsent Masons) comments on a Budget measure concerning tax and insolvency.
 
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.

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