Market leading insight for tax experts
View online issue

IN BRIEF

Views on recent developments in tax.

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
Beware charities
Card image Robert Maas
Some cautionary tales of litigious charities and the need for careful drafting in wills.
22 June 2022
EU CFC state aid decision: the death of Cadbury Schweppes?
Card image Mike Lane
The death of Cadbury Schweppes?
15 June 2022
Towers and petards: SDLT and avoidance
Card image David Whiscombe
Hoist by your own petard.
15 June 2022
DEBRA: a deleveraging allowance to reduce the debt-equity bias
Examining the EC’s proposed Directive.
15 June 2022
Tax as a governance matter in 2022
Card image Lucy Urwin
A new paper provides some helpful pointers on good tax governance.
8 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
Copyright © 2025 LexisNexis
Top