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IN BRIEF

Views on recent developments in tax.

The patent box office bomb
Why aren’t more companies benefiting from a 10% rate?
11 October 2023
Suspending – disbelief
Card image David Whiscombe
How HMRC guidance can mislead its officers.
11 October 2023
HMRC update their guidance on governance of tax disputes
Card image Abigail McGregor
Card image Steven Porter
HMRC have substantially rearranged their taxpayer-facing guidance on disputes.
4 October 2023
Tax and politics
Card image Philip Ridgway
If a week is a long time in politics, then 15 years is probably equivalent to an eternity.
4 October 2023
Beware the unintended consequences of IHT reform
Card image Chris Etherington
General election pledges could spook the alternative investment market.
4 October 2023
Currell: another EBT failure
Card image David Whiscombe
Currell is another example of the long shadow cast by Rangers.
4 October 2023
Salaried member rules: the Upper Tribunal's decision in BlueCrest
Card image Damien Crossley
LLP managers will be pleased that the Upper Tribunal has upheld the FTT decision although, in terms of advancing the law in this area, the decision is a bit of an anti-climax.
20 September 2023
EU watch: no end in sight to new EU proposals
Card image Johan Barros
WHT + BEFIT/TP/HOT + SAFE.
19 September 2023
Self's assessment: The pensions triple lock
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, she examines whether it is time to break the pensions triple lock.
14 September 2023
Interest and penalties
Card image Peter Vaines
Some welcome guidance from HMRC on interest, and a cautionary tale on penalties.
13 September 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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