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IN BRIEF

Views on recent developments in tax.

AI and the unwinnable case
Card image Emily Au
Could AI’s greatest value to tax advisers lie in challenging arguments they have already dismissed?
7 October 2026
Corporate residence: beyond the paperwork
Card image Jivaan Bennett
Offshore directors and board minutes are not enough if strategic decisions are taken in the UK.
7 October 2026
Hill: the Upper Tribunal on reasonable excuse
Card image Thomas Wilkinson
Card image Kate Garcia
Wrong advice, right penalty?
7 October 2026
Loans to participators: s 455
Card image Peter Vaines
The meaning of ‘writing off’.
30 September 2026
Modernising the taxation of distributions
Card image Ashley Greenbank
Why is breaking up so hard to do?
30 September 2026
HMRC’s new anti-avoidance information notice powers
Card image Adam Craggs
Card image Liam McKay
AAINs give HMRC a new and powerful route to investigate the wider network around tax avoidance arrangements.
30 September 2026
Substantial
Card image Peter Vaines
More guidance over the meaning for BADR.
23 September 2026
Modernising the taxation of distributions: why now?
Card image Ashley Greenbank
HMRCs proposals on modernising the taxation of distributions affect areas of tax law that are well-established and form the basis of many corporate and investment structures. Two proposals stand out: The first is the proposal for a freeze on...
23 September 2026
TOGCs and leases
Card image Edward Milliner
A rich tapestry.
16 September 2026
Principal or agent?
Card image Richard Woolich
The tribunal rejects HMRC’s VAT assessment.
16 September 2026
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Jumpman Gaming Ltd v HMRC
30 September 2026
IN BRIEFRSS Read all
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