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IN BRIEF

Views on recent developments in tax.

Autumn Statement 2023: Corporate view
Card image Mike Lane

Corporate view.

24 November 2023
What tax measures could we expect under a Labour government?
‘Closing loopholes’, ‘paying your fair share’ and ‘suronomics’.
16 November 2023
HMRC criminal investigations: an update
Card image George Gillham
Raids were up more than 40% in 2022/23 as a result of HMRC resuming ‘business as usual’ compliance activity after the pandemic.
16 November 2023
Make a plot a home
Card image David Whiscombe
The Upper Tribunal rules that, for PPR purposes, the ‘period of ownership’ runs from the day you own the dwelling-house, not the underlying land.
16 November 2023
Time to tax data?
Given the increasing importance of data in today's economy, is it now time to tax data harvesting activities?
13 November 2023
Penalties on misappropriations
Card image David Whiscombe
Does a recent FTT decision offer a route to challenge penalties on s 455 liabilities?
8 November 2023
Fears for tiers: BCM Cayman LP
Card image Nick Thornton
How worried should we be about HMRC’s approach to multi-tiered partnerships?
2 November 2023
Self's assessment: the Blissful state of VAT?
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, why reforming VAT is needed - but unlikely.
31 October 2023
HMRC tackle rugby player over SDLT
Card image David Whiscombe
Nice try, but no conversion.
18 October 2023
Laing O’Rourke: NICs on car allowances
Card image John Messore
The impact of a recent Upper Tribunal judgment.
18 October 2023
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
C Candy v HMRC
30 April 2025
G Quillan v HMRC
30 April 2025
WTGIL Ltd v HMRC
23 April 2025
IN BRIEFRSS Read all
MOST READ Read all
WTGIL Ltd v HMRC
23 April 2025
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