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IN BRIEF

Views on recent developments in tax.

Budget predictions: private client view
Tax cuts seem unlikely, despite the recent windfall in government revenues
22 February 2023
How will ChatGPT affect the UK tax profession?
AI tools should help, not replace, tax professionals, says AI.
15 February 2023
A change for opting to tax on land and buildings
Anyone opting to tax a property will no longer receive an acknowledgment from HMRC.
15 February 2023
JPUTs may need to be registered under the TRS
A commonly used trust structure in UK real estate ownership may now have to be registered on the TRS.
15 February 2023
Gardeners’ question time: SDLT and CGT
Card image David Whiscombe
A recent tribunal decision on SDLT sits uneasily with a longstanding HMRC view on CGT PPR.
15 February 2023
How can we make non-dom rules fit for purpose?
If they are to be scrapped, how about a new regime for ‘non-permanent residents’?
8 February 2023
New failure to prevent offences coming soon
But will they prevent anything?
8 February 2023
Against the grain: the case for saving national insurance
Card image Jeremy Mindell
Why the merging of income tax and NICs would be a mistake.
8 February 2023
Anderson: partnerships returns and profit share
Card image David Whiscombe
The tribunal takes a broad view on what is ‘in substance’ about the amount of the partnership’s profits.
8 February 2023
Reform to the UK investment manager exemption
Card image Mark Stapleton
Card image Nicolas Kokkinos
Certain cryptoassets are added to the investment transactions list.
1 February 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
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