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IN BRIEF

Views on recent developments in tax.

‘Arrangements’ that disqualify new EMI option grants
Examining HMRC’s updated guidance.
23 October 2024
A tale from the frontline of SDLT
Double taxation on the same transaction.
23 October 2024
Bed and breakfasting before the Budget? premium
Card image Andrew Marr
Can ‘bed and spousing’ act as a hedge against an increase in CGT?
9 October 2024
NICs and the Budget premium
Card image Chris Etherington
Rather than making lots of small changes to increase revenues, a single larger measure on NICs might prove the easier way forward politically.
9 October 2024
Non-dom reforms: shaping the regime
Shaping a regime to generate revenue.
3 October 2024
Non-dom reforms: IHT aspects premium
Might we see changes to IHT aspects?
3 October 2024
EU Watch: new mandate, new tax priorities
Card image Johan Barros
What to expect in tax from the new Commission: simplification, sustainability and financing.
30 September 2024
More on the Supreme Court’s decision in PGMOL
No new law, just clarifications.
25 September 2024
A bad Apple ruling
Card image Dr Richard Collier
The judgment raises several fundamental – and highly problematic – legal issues, including the misapplication of the AOA branch profit allocation rules.
19 September 2024
Millionaire migration
Card image Chris Etherington
Fact or fiction?
18 September 2024
EDITOR'S PICKstar
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B D’Angelin v HMRC
9 July 2025
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