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IN BRIEF

Views on recent developments in tax.

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David Gauke

An ill-judged reform could cost more revenue than it would raise.

David Whiscombe

A QC’s eminence doesn’t override the need to satisfy the basic requirements of a negligence claim.

Victor Cramer

Was a recent tribunal ruling – which denied third party access to pleadings before judicial involvement – the right decision?

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Gregory Price

HM Treasury plans to change the investment manager exemption to remove disincentives to UK fund managers of including cryptoassets in their portfolios.

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Matthew Norris

The OECD is consulting on rules for the collection and automatic exchange of information from cryptoasset intermediaries.

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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.

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Paul Aplin OBE

The single customer account has the potential to transform the digitalisation of tax compliance.

In the end, short sales didn’t even matter.

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Graham Elliott

Neither covid nor Brexit are sufficiently exceptional for an exceptional waiver.

David Whiscombe

How to interpret references to ‘spouse’ in trust deeds.

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EDITOR'S PICK

Tax Journal's 2025 Budget coverage

Tax Journal's 2025 Budget coverage

Management expenses: HMRC’s new nudge campaign

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

No escape: the new IHT tax rules for pensions

Harriet Betteridge

What time is it? A review of the Supreme Court’s decision in Prudential

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

Tax Journal's 2025 Budget coverage

Management expenses: HMRC’s new nudge campaign

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

No escape: the new IHT tax rules for pensions

Harriet Betteridge

What time is it? A review of the Supreme Court’s decision in Prudential

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

CASES

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