Market leading insight for tax experts
View online issue

IN BRIEF

Views on recent developments in tax.

Industry view: RIF will plug an important gap
Card image Melville Rodrigues
The reserved investor fund or RIF will plug an important gap in the UK’s fund offering.
18 May 2023
Faiers: SDLT and multiple dwellings relief
Card image Andrew Levene
Don’t set Faiers to those power cables.
16 May 2023
New HMRC guidance on ‘unallowable purpose’
Card image Paul Freeman
Card image Angela Savin
The ongoing litigation appears to have influenced the redrafting of some aspects of HMRC’s guidance.
16 May 2023
Reader response: HMRC’s ADR Manual
Card image Peter Nias
A debate over whether HMRC’s new manual indicates a change in policy.
10 May 2023
What is a main residence?
Card image Peter Vaines
Varied case law can lead to unrealistic expectations.
10 May 2023
Who’s your client?
Card image David Whiscombe
A fresh look at the agency rules.
10 May 2023
Share losses
Card image David Whiscombe
Seldom a silver lining.
26 April 2023
Incentivising the senior workforce
Card image Chris Etherington
How employees over 55 could pay substantially less tax.
26 April 2023
IR35 and Lineker v HMRC
Card image Philip Swinburn
He thinks it’s all over; HMRC isn’t so sure.
19 April 2023
Interest rates have soared but not for beneficial loans
Card image Chris Etherington
An unexpected benefit.
19 April 2023
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
Copyright © 2023 LexisNexis
Top