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IN BRIEF

Views on recent developments in tax.

GLO lessons from Axa Sun Life
Card image Jake Landman
The High Court clarifies the effect of a change of law during ongoing group litigation orders.
24 May 2023
Taxing crypto: place your bets
A new Treasury Committee report states that cryptoasset investing should not be regulated as an investment, but as part of the gambling industry. While the report may benefit consumer protection, it also raises some tax issues.
24 May 2023
Industry view: RIF will plug an important gap
Card image Melville Rodrigues
The reserved investor fund or RIF will plug an important gap in the UK’s fund offering.
18 May 2023
VAT on beverages: the four part test
I’ll have a turmeric shot and a biscuit please.
16 May 2023
Faiers: SDLT and multiple dwellings relief
Card image Andrew Levene
Don’t set Faiers to those power cables.
16 May 2023
New HMRC guidance on ‘unallowable purpose’
Card image Paul Freeman
Card image Angela Savin
The ongoing litigation appears to have influenced the redrafting of some aspects of HMRC’s guidance.
16 May 2023
Reader response: HMRC’s ADR Manual
Card image Peter Nias
A debate over whether HMRC’s new manual indicates a change in policy.
10 May 2023
What is a main residence?
Card image Peter Vaines
Varied case law can lead to unrealistic expectations.
10 May 2023
Who’s your client?
Card image David Whiscombe
A fresh look at the agency rules.
10 May 2023
Share losses
Card image David Whiscombe
Seldom a silver lining.
26 April 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
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WTGIL Ltd v HMRC
23 April 2025
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