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IN BRIEF

Views on recent developments in tax.

No joy for JTI, but whose purposes are unallowable?
Card image Tom Gilliver

For UK tax practitioners who are feeling bereft after binge-watching the final season of Succession, the ongoing series of ‘unallowable purpose’ cases offers plotlines that are, if admittedly less glossy, no less intriguing.

11 August 2023
Landfill tax and statutory construction
Card image Anastasia Nourescu
Card image David Pickstone
A recent landfill tax decision highlights the pitfalls of statutory construction.
11 August 2023
Wealth tax: the debate continues
Card image Emma Chamberlain Arun Advani Andy Summers
A lively article in this journal asks the question 'Is now a sensible time to introduce a wealth tax in the UK?' (D Hanna, Tax Journal, 7 June 2023). Its subtitle contains the answer 'Not if Norway is any guide.' The search for international examples...
3 August 2023
Self’s assessment: Inheritance tax
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, she explains why it’s not time to abolish inheritance tax, as some suggest, but rather reform it.
26 July 2023
Marano: ‘special circumstances’ in penalty cases
Card image David Whiscombe
Lessons from a recent decision of the Upper Tribunal.
26 July 2023
When does a payment constitute a distribution?
Card image Matthew Greene
A recent case highlights the difficulties that can arise when the recipient of value from a company is a shareholder.
26 July 2023
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Card image Lisa Shipley
Card image Alison Lobb
On 12 July 2023, the OECD/G20 Inclusive Framework on BEPS (OECD inclusive framework) published an outcome statement on nexus and profit allocation challenges (Pillar One) and global minimum tax rules (Pillar Two). The statement has been agreed by 138...
21 July 2023
Legislation day: practitioners' views
Card image Philip Ridgway Rebekka Sandwell Ben Jones Elizabeth Bradley Penny Simmons Eloise Walker Abigail McGregor
Expert comment on aspects of Legislation day 2023.
20 July 2023
Challenging information notices
Card image David Whiscombe
A recent case involving a foreign national illustrates how difficult it usually is to overturn a Sch 36 notice.
13 July 2023
Why HMRC’s crypto tax proposals fall short of the mark
The problem with not taxing when exiting a DeFi position is that it only works if the tokens returned are of the same type and quantity.
13 July 2023
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
R (oao Rokos) v HMRC
8 April 2026
HMRC v C Brzezicki
25 March 2026
IN BRIEFRSS Read all
Provisions
11 March 2026 / Peter Vaines
MOST READ Read all
J Hosking v HMRC
25 March 2026
Consultation tracker
9 April 2026
Case watch
9 April 2026
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