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IN BRIEF

Views on recent developments in tax.

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
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
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Boulting v HMRC
5 November 2025
HMRC v Ducas Ltd
5 November 2025
IN BRIEFRSS Read all
Exclusive purposes
5 November 2025 / Peter Vaines
MOST READ Read all
Tyler Security Ltd v HMRC
29 October 2025
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