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IN BRIEF

Views on recent developments in tax.

Promises, promises
Card image Nimesh Shah
How realistic are the Tory leadership candidates’ pledges on tax?
12 July 2022
Power to obtain documents: ‘serious effort’ required
Card image Ben Webster
The FTT decision in One Call suggests that anyone who receives a formal document request from HMRC must make a ‘serious effort’ to acquire the documents before they can say that the documents are not in their ‘power’.
6 July 2022
A reminiscence from 2042
Card image Robert Maas
‘Related businesses’ can be secondarily liable to pay the plastic packaging tax. Is that fair?
6 July 2022
HMRC criminal investigations: an update
Card image George Gillham
The number of prosecutions for tax evasion are declining.
6 July 2022
Life, the universe and taxation
Card image Heather Self
Reflections on my retirement.
29 June 2022
Views from the FST
Women in Tax asked Lucy Frazer MP, Financial Secretary to the Treasury, for her views on tax, her role and her inspirations.
29 June 2022
HMRC’s poor performance
Questions need to be answered.
29 June 2022
Updated QAHC guidance on the activity condition
Card image Rhiannon Kinghall Were
HMRC has provided some examples on the activity condition in the context of a credit fund.
29 June 2022
Marcus: just and reasonable apportionment
Card image David Whiscombe
What methodology is ‘just and reasonable’ may vary from case to case.
22 June 2022
New UK/Luxembourg double tax treaty
Card image Jonathan Woodall Ian Zeider Emily Clark
A new treaty heralds tax changes for UK real estate held through Luxembourg holding structures.
22 June 2022
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
IN BRIEFRSS Read all
MOST READ Read all
WTGIL Ltd v HMRC
23 April 2025
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