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IN BRIEF

Views on recent developments in tax.

OECD cryptoasset reporting framework
Card image Matthew Norris
The OECD is consulting on rules for the collection and automatic exchange of information from cryptoasset intermediaries.
7 April 2022
Self’s assessment: a springboard for investment?
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the headlines in the national press. This week, she examines Chancellor Sunak’s plan to encourage greater capital investment.
5 April 2022
HMRC’s digital keystone
Card image Paul Aplin OBE
The single customer account has the potential to transform the digitalisation of tax compliance.
1 April 2022
Cum-ex: the final decision
In the end, short sales didn’t even matter.
31 March 2022
Brexit meets covid
Card image Graham Elliott
Neither covid nor Brexit are sufficiently exceptional for an exceptional waiver.
23 March 2022
What is a spouse?
Card image David Whiscombe
How to interpret references to ‘spouse’ in trust deeds.
23 March 2022
EU watch: pillar two
Card image Johan Barros
Close but no cigar yet for EU’s pillar two Directive.
23 March 2022
HMRC under pressure to investigate covid payments lost to fraud
Card image Adam Craggs
We can expect a rise in criminal investigations in the coming months.
22 March 2022
The new Economic Crime Act: an update
Some significant gaps remain in the Act which could undermine its overall effectiveness.
16 March 2022
Cider of Sweden: third party access to appeal documents in the FTT
Card image Richard Jeens
Card image Tom Windsor
Timing matters.
16 March 2022
EDITOR'S PICKstar
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5 November 2025
HMRC v Ducas Ltd
5 November 2025
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5 November 2025 / Peter Vaines
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Tyler Security Ltd v HMRC
29 October 2025
Consultation tracker
6 November 2025
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