Weekly tax brief | 28 June 2018

Buy-to-let landlords trapped by tax system
George Bull
The Conservative think-tank Onward has published proposals to reform the UK's housing supply. One of their aims is to drive private landlords out of the system. We've studied the report and think the authors might have missed a trick.

Is anonymity required in some tribunal judgements?
Andrew Hubbard
If a taxpayer is faced with a difficult situation which prevents them from filing their tax return on time and sequentially challenges a HMRC penalty, is it right that details of a tragic circumstances, including medical information, are disclosed within the final judgement? 

Could short term state aid pain lead to post-Brexit opportunities?
Suze McDonald 
The timings of the current investigation into the UK’s CFC rules has been dubbed a ‘tax bombshell’ for multinationals based in the UK, but could the short-term pain lead to opportunities post-Brexit?

Taking penalties – is HMRC winning the fight against inaccuracy?
Mike Down and Sarah Saunders 
Does a decrease in the total number of penalties imposed suggest better compliance, or does it reflect resource pressure at HMRC to check and detect the errors? We unpick new figures obtained by RSM under the Freedom of Information Act to reveal some interesting trends.

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