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IN BRIEF

Views on recent developments in tax.

Solving the LLC double taxation problem
Card image James McCredie
Card image Andrew Crozier
A welcome consultation.
17 June 2026
AI in R&D advisory: seven control points
AI’s value lies not in replacing professional judgement but in strengthening the evidence behind a defensible claim.
17 June 2026
Information notices
Card image Peter Vaines
The meaning of ‘reasonably required’.
10 June 2026
Management rollovers and share-for-share exchange relief
HMRC provide some welcome comfort for private equity management rollovers.
10 June 2026
Krason: careless conduct
Card image Peter Vaines
Some helpful FTT guidance.
3 June 2026
IHT replacement property relief restrictions
Card image Andrew Marr
Can replacement property relief ‘bank’ historic BPR?
3 June 2026
HMRC clarify CIS financing positions
Card image Andrew McCarthy
Card image Penny Simmons
HMRC have clarified their position after updated guidance raised uncertainty over construction funding arrangements.
27 May 2026
TP adjustments and VAT: lessons from Stellantis Portugal
Card image Richard Woolich
Card image Rob Jones
Profit allocation is not necessarily payment for a service.
27 May 2026
Updating the obsolete
HMRC have found time to translate guidance for an obsolete tax scheme.
27 May 2026
The growing problem of the personal allowance phase down
Card image Jeremy Mindell
Eventually, a government will have to address this issue.
20 May 2026
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
E Kwai v HMRC
22 July 2026
P Reed v HMRC
22 July 2026
IN BRIEFRSS Read all
MOST READ Read all
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