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IN BRIEF

Views on recent developments in tax.

The energy windfall tax hokey cokey
Card image Sheena McGuinness
Would a new windfall tax be counter-productive?
16 November 2022
ATED: time to raise the rate?
Card image Dan Neidle
The obscure tax that nobody was supposed to pay – and why we should raise £200m of tax by increasing it.
9 November 2022
Changes to the alcohol duty system
Examining the structure of the proposed Alcohol Duty Act and the prospect of a simplified ‘drinks factory’.
9 November 2022
HMRC’s bonfire of statistics
HMRC is proposing to withdraw certain statistics relating to income tax at a time when we need them most.
9 November 2022
R&D measurement
Card image Mark Smith

The hidden headline in the latest HMRC R&D tax credit statistics.

8 November 2022
Averdieck: were grounds mixed use?
Card image David Whiscombe
A road to SDLT reduction?
2 November 2022
EMI options and the use of discretions
HMRC has recently published long-awaited guidance on the use of discretions in the operation of enterprise management incentive (EMI) options.
2 November 2022
The new UK reporting rules for online platforms
What the draft UK regs tell us.
2 November 2022
Blurring the boundary between avoidance and evasion
Card image Andrew Park
MPs demand that ‘legal’ tax avoidance and tax fraud should be treated as categories which substantially overlap.
2 November 2022
Why political parties implode and what tax has to do with it
Card image Jeremy Mindell
Taking a look at the political landscape since 1979.
2 November 2022
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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