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IN BRIEF

Views on recent developments in tax.

WHT + BEFIT/TP/HOT + SAFE.
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, she examines whether it is time to break the pensions triple lock.
Some welcome guidance from HMRC on interest, and a cautionary tale on penalties.
A recent High Court decision suggests that we may see more pushback from HMRC on disclosure applications.
Why two companies are better than one.
The proverbial advice is as sound in tax as in any other area.
Two principles should be applied when reforming the Terminal Markets Order.
Regardless of your area of tax expertise, it's likely that you've come across concerns about the misuse of the RD tax credit system. Whether it be through claims that are pushing at the boundaries of the definition of RD, or outright...
Not football on this occasion, but loan releases. And yes, we think they wuz.
Delineation of the scheme can be crucial.
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