This week’s opinion

After a few quiet weeks we have an influx of major tax developments. The changes to MTD will interest many readers and I discuss these on page 8. The Supreme Court decision in Rangers will have a wide impact although as David Graham says in his article on page 14 it seems to raise as many questions as it answers. We also have new Finance Bill clauses the National Audit Office report expressing concern about the new customs declaration service HMRC’s annual report and the Office for Budget Responsibility report on risks to the public finances which includes a substantial section on taxation. All create much food for thought.

We have also had the Taylor Review on modern working practices. This was prompted by the emerging gig economy and the status of workers who are not employees. One significant impact may be on the...