IN BRIEF

Views on recent developments in tax.

Veronica McMahon

A new single tax on securities is planned from 2027, replacing the current stamp duty and SDRT regimes.

Bezhan Salehy

Rhiannon Kinghall Were

Some welcome reforms.

Whilst the Government’s stated aim is to support economic growth by reducing businesses’ administrative burden, will some of the changes have the opposite effect?

Andrew Marr

A recent SDLT case considers the position of a tax loophole where the taxpayers lost.

David Whiscombe

It’s easy to be caught out by the second automatic UK test.

Peter Vaines

OIGs are not protected foreign income.

Patrick Way

A quarter period for inheritance tax may last for only a day or so on or after 6 April 2025 when excluded property trusts may become relevant property trusts. So move fast.

The increase in small company thresholds will take more contractors outside the scope of the off-payroll working rules.

The advance of mandatory public country-by-country tax reporting is forcing large businesses to reconsider their approach to tax transparency.

The real impact of the proposed changes to business property relief on trading companies.

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