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IN BRIEF

Views on recent developments in tax.

How much work is working?
A firm stance on furlough.
7 June 2023
Canaries and tomtits: effective debt waiver
Card image David Whiscombe
An intriguing alternative to waiving repayment of a debt.
31 May 2023
BEPS Pillar Two: IFRS IAS 12 final amendments
Card image Kashif Javed
The IASB’s final IAS 12 amendments on the deferred tax exception and disclosure requirements are as expected.
31 May 2023
EU watch: hits and misses
Card image Johan Barros
Some tax proposals are stuck in the Council, some have been approved and others are in the pipeline.
30 May 2023
The TSC report on crypto: keep calm and carry on
Card image Laura Knight
Card image Zoe Wyatt
The TSC’s recommendations are divorced from reality.
30 May 2023
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
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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