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IN BRIEF

Views on recent developments in tax.

Exceptional circumstances
These circumstances are exceptional! (But only for 60 days.)
25 October 2022
How to draft intragroup loans post-BlackRock to avoid transfer pricing problems
Card image Mike Lane
Why putting a shareholders’ agreement in place might be the answer.
18 October 2022
Quantifying distributions
Card image David Whiscombe
Getting in a pickle.
18 October 2022
The ‘mini-Budget’ reversals: the view from the IFS
Card image Paul Johnson
The new chancellor has taken a step in the right direction to plug both the fiscal gap and the credibility gap – but more action is needed, including a convincing set of fiscal targets.
18 October 2022
Tax simplification after the OTS
Card image Adrian Rudd
It remains to be seen whether transferring responsibility for tax simplification from the OTS to tax officials will lead to simpler rules.
11 October 2022
Dower: SDLT and multiple dwellings
Card image Peter Vaines
When microwave meals aren’t enough.
11 October 2022
VAT on marshmallows
Card image Mike Lane
Some imp-s’more-tant news.
11 October 2022
Is it a dwelling? SDLT consequences
Card image David Whiscombe
The fact that a property is a ‘dwelling’ is a often a good thing – but not always.
5 October 2022
Repeal of IR35 reforms
Card image David Smith
Card image Richard Johnson
End-users won’t need to worry about the off-payroll working rules after April, but their wider obligations remain.
5 October 2022
Spring-back to Spring Budgets
Card image Robert O'Hare
The move back to a Spring Budget means more uncertainty for business and potentially less parliamentary scrutiny of the Finance Bill.
5 October 2022
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
Consultation tracker
6 November 2025
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