08 June 2021
This week's articles include 'G7 tax agreement was driven by mutual need. What happens next?', 'Will the consultation on R&D tax incentives go far enough?', 'Will a residential property developer tax achieve its goal?', 'HMRC to endorse tax avoidance schemes?' and 'Is the UK sacrificing global trade relations in the pursuit of net zero?'
08 June 2021
Carbon border tax (CBT) is a much publicised and hotly debated topic among global policy makers. Whilst ideologically fairer, in practice could such a regime do more harm than good to the British economy?
08 June 2021
Should HMRC identify firms providing ‘good’ tax avoidance schemes? It is a possible solution to certain avoidance vehicles, but would it work?
08 June 2021
News that G7 finance ministers have reached a political agreement on global tax reform has reverberated around the world. We look at the detail and explore aspects of the agreement which will not be so easy to implement in practice.
08 June 2021
Residential property developers will be concerned at yet more tax increases, but will an attempt to raise funds for post-Grenfell housing remediation work do more harm than good to an already stretched housing supply?
02 June 2021
This week's articles include 'HMRC misfires on electric car VAT rules', 'Tackling corporate crime remains firmly on HMRC's agenda', 'HMRC external research programme: what’s on the list and what’s not', 'Are R&D tax incentives working?' and 'Justice must be seen to be done in high income child benefit charge case'.
02 June 2021
Since the high-income child benefit charge was first introduced there have been significant flaws in the policy and its implementation. Many families have been hit with unexpected tax demands. The outcome of a current tribunal case will be crucial in determining HMRC’s future conduct.
02 June 2021
If you want to know where HMRC plan to focus their efforts, what could be better than examining their recently published research plans for the next year? What are HMRC targeting and what may they be missing?
25 May 2021
This week's articles are 'CGT reform: do you want the good news or the bad?', 'Is a capital gains tax trap waiting for you in your own back garden?', '30-day CGT returns: a third of sellers make late returns. Is the deadline too short?', and 'Taxpayer fights HMRC tooth and nail in Supreme Court battle'.
25 May 2021
Since capital gains tax (CGT) was first introduce, homeowners selling their homes have generally benefitted from having no CGT to pay. But the rules around relief on garden and grounds are complicated and contain a potential trap for the unwary.
