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IN BRIEF

Views on recent developments in tax.

Non-doms U-turn?
Card image Oliver Marre
How the Treasury could minimise the adverse impact of the non-dom reforms.
25 June 2025
CGT: main residence
Card image Peter Vaines
Maybe the taxpayer was trading.
25 June 2025
Lessons from Moran on the TOAA rules
Card image Shanzé Shah
A recent FTT decision provides insight on the application of the TOAA rules, in particular as to what a ‘benefit’ entails, when the motive defence can be engaged and what evidence is required to substantiate the taxpayer’s argument.
18 June 2025
IHT excluded property settlements
Card image Peter Vaines
Further clarification on IHTA 1984 s 48(3).
18 June 2025
HMRC’s updated DOTAS guidance
The invented quote from case law.
11 June 2025
Tax and PISCES
Card image Liz Hunter
The PISCES legislation is finalised and the tax implications of trading events become clearer.
11 June 2025
Tax reform and the growth agenda
Card image Dan Neidle
We can’t tax our way to growth. But we can ‘tax reform’ our way to growth.
4 June 2025
CGT: substantial
Card image Peter Vaines
A new tribunal decision provides food for thought on the test for ‘substantial’.
4 June 2025
Dividends: income or return of capital?
Card image Greg Smythe
Clarification from the Court of Appeal.
4 June 2025
Is domicile dead?
Not quite.
4 June 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Tyler Security Ltd v HMRC
29 October 2025
Lands Luo Ltd v HMRC
22 October 2025
IN BRIEFRSS Read all
Taking cover
15 October 2025
MOST READ Read all
Tyler Security Ltd v HMRC
29 October 2025
Lands Luo Ltd v HMRC
22 October 2025
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