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IN BRIEF

Views on recent developments in tax.

Will Ms Rayner face HMRC penalties?
Card image Dan Neidle
I expect that she will.
10 September 2025
Loans to participators: s 455
Card image Peter Vaines
The meaning of ‘written off’.
10 September 2025
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
Card image Sarah Ling
Can HMRC minimise ‘legal interpretation disputes’ in such a complex tax system?
27 August 2025
CenTax recommends changes to protect family farms
Card image John Endacott
CenTax outlines four potential reforms to better target the APR and BPR reliefs.
27 August 2025
Soft Drinks Industry Levy credit repayments
Card image Dr Michael Taylor
HMRC’s care and management powers come to the department’s rescue, write Michael Taylor and Holly Grantham (PwC).
27 August 2025
Self’s assessment: Time for a wealth tax?
Card image Heather Self
In our continuing series, Heather Self examines that tax issues that make the headlines in the national media. This week, how feasible is the introduction of a new wealth tax?
30 July 2025
Highlights from HMRC’s 2024/25 annual report
Card image Paul Dennis
The department’s upstream compliance activity is yielding results.
30 July 2025
HMRC’s approach to wealthy individuals
How HMRC have more than doubled their compliance yield.
16 July 2025
There’s only one POEM
Card image Zoe Andrews
Five key takeaways from Haworth.
16 July 2025
Discovery assessments: agents
Card image Peter Vaines
Is it right to hold taxpayers responsible for misleading conduct by their advisers?
9 July 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Smith v HMRC
14 October 2026
J Smith v HMRC
14 October 2026
IN BRIEFRSS Read all
MOST READ Read all
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