Market leading insight for tax experts
View online issue

IN BRIEF

Views on recent developments in tax.

GAAR opinions and appeals
Card image Peter Vaines
A 60% penalty if you lose your appeal.
1 March 2023
CGT exemption, dwelling-house disposals and the period of ownership
Card image David Whiscombe
What is the period of ownership where a house is built on land and occupied some time after acquisition of the land?
22 February 2023
Pillar Two: the impact on the UK
Card image Robert Maas
Why implementing the 15% minimum corporation tax won’t harm levelling-up.
22 February 2023
HMRC’s stakeholder conference
Card image Paul Aplin OBE
HMRC says it wants ‘working together’ to become its default way of doing business.
22 February 2023
Budget predictions: private client view
Tax cuts seem unlikely, despite the recent windfall in government revenues
22 February 2023
How will ChatGPT affect the UK tax profession?
AI tools should help, not replace, tax professionals, says AI.
15 February 2023
A change for opting to tax on land and buildings
Anyone opting to tax a property will no longer receive an acknowledgment from HMRC.
15 February 2023
JPUTs may need to be registered under the TRS
A commonly used trust structure in UK real estate ownership may now have to be registered on the TRS.
15 February 2023
Gardeners’ question time: SDLT and CGT
Card image David Whiscombe
A recent tribunal decision on SDLT sits uneasily with a longstanding HMRC view on CGT PPR.
15 February 2023
How can we make non-dom rules fit for purpose?
If they are to be scrapped, how about a new regime for ‘non-permanent residents’?
8 February 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
Copyright © 2026 LexisNexis
Top