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IN BRIEF

Views on recent developments in tax.

No safe havens: next steps in helping taxpayers get offshore tax right premium
Card image Kate Ison

In the summary of responses to its consultation on Helping taxpayers get offshore tax right, the government has proposed innovative ways to assist taxpayers to identify and declare their non-UK income and assets.

26 July 2022
Taxpayer wins Ramsay appeal on disclosed avoidance scheme
Card image Mike Lane
Lessons from a recent Upper Tribunal judgment, including for HMRC.
21 July 2022
EU consults on tackling the role of enablers
Card image Rhiannon Kinghall Were
The EC’s ‘SAFE’ proposal raises more questions than answers.
20 July 2022
Denning: valuation of trade-related properties
Card image David Whiscombe
The fact that trade-related properties ‘are valued by reference to trading potential does not mean that two separate assets are being valued’, the Court of Appeal finds.
20 July 2022
Lessons from BlueCrest
Card image Jitendra Patel
The case of BlueCrest Capital Management (UK) LLP v HMRC [2022] UKFTT 204 (TC) has implications for many LLPs within the professional services and investment management sectors. 
14 July 2022
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
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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