Market leading insight for tax experts
View online issue

IN BRIEF

Views on recent developments in tax.

State pensions are taxable, but on what amount?
Card image John Hayward
Is the Department for Work and Pensions reporting the wrong amounts of state pension to HMRC?
9 May 2022
The war against promoters premium
Card image Helen McGhee
Sledgehammer to crack a nut?
5 May 2022
Trading income: the basis period changes premium
Card image Karen Knapp
Goodbye to some old complications and hello to some new ones.
5 May 2022
Uncertain tax treatment rules premium
Card image Ellie Marques
The rules are a substantial improvement on the original proposals but are still a significant a compliance burden.
5 May 2022
EU sanctions on trusts and corporate services for Russians
Card image David Whittaker
Card image Filippo Noseda
New sanctions will affect business in EU jurisdictions that have typically been favoured by Russians, such as Cyprus.
27 April 2022
McEnroe and Newman: tax on a debt-free sale of a company
Card image David Whiscombe
Why a variation to the contract could have saved a lot of CGT.
27 April 2022
The politics of taxing non-doms
Card image David Gauke
An ill-judged reform could cost more revenue than it would raise.
27 April 2022
Who to blame when tax schemes go wrong?
Card image David Whiscombe
A QC’s eminence doesn’t override the need to satisfy the basic requirements of a negligence claim.
21 April 2022
Indirect effects: partially open justice
Card image Victor Cramer
Was a recent tribunal ruling – which denied third party access to pleadings before judicial involvement – the right decision?
21 April 2022
UK to amend tax rules in aim to become a ‘global cryptoassets hub’
Card image Gregory Price
HM Treasury plans to change the investment manager exemption to remove disincentives to UK fund managers of including cryptoassets in their portfolios.
20 April 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