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IN BRIEF

Views on recent developments in tax.

EMI options and the use of discretions
HMRC has recently published long-awaited guidance on the use of discretions in the operation of enterprise management incentive (EMI) options.
2 November 2022
The new UK reporting rules for online platforms
What the draft UK regs tell us.
2 November 2022
Blurring the boundary between avoidance and evasion
Card image Andrew Park
MPs demand that ‘legal’ tax avoidance and tax fraud should be treated as categories which substantially overlap.
2 November 2022
Why political parties implode and what tax has to do with it
Card image Jeremy Mindell
Taking a look at the political landscape since 1979.
2 November 2022
What now for tax policy?
Card image Nimesh Shah
Don’t expect any tax giveaways from a Sunak-led government.
25 October 2022
Tax and retained EU law
Riding into the sunset.
25 October 2022
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
EDITOR'S PICKstar
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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
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