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IN BRIEF

Views on recent developments in tax.

Rogers: the deductibility of defence costs
Card image David Whiscombe
When reputation matters.
16 February 2022
Where's the justice in the UK tax system?
Card image George Bull
With two new taxes introduced since September 2021 and two more up for debate, how does this all fit within the UK’s sense of fair play? And is it time for a windfall tax on excess energy profits? 
16 February 2022
EU corporate tax residency trends following Unilever and Shell’s corporate relocation to the UK
Are recent moves of both Unilever and Shell to the UK related to the Dutch reconsideration of a Dutch exit tax?
11 February 2022
Brief 2/2022: oops, HMRC did it again
Card image Eloise Walker

Examining HMRC's revised guidance on VAT on contract terminations and settlements.

10 February 2022
Basis period reform: further changes
Card image Jitendra Patel
Card image Chris Holmes
Late amendments to basis period transitional rules remove some unintended unfair outcomes.
8 February 2022
Miller’s tales: EOTs – policy and practice
Card image Pete Miller
There are some interesting policy and practical issues around the sale of a company to an employee ownership trust (EOT).
8 February 2022
Drake: CGT on forfeited deposits
Card image Oliver Marre
A reminder of some basic principles of litigation – and a missed opportunity to tackle Hardy.
8 February 2022
Carter: discovery assessments and HMRC awareness
Card image Peter Vaines
The Upper Tribunal suggests a new dimension to the awareness issue.
2 February 2022
ATAD 3: how will private equity measure up?
Card image Andrew Howard
Private equity managers will need to look closely at the proposed minimum substance rules.
2 February 2022
The new public interest business protection tax
High energy prices, in the money hedges and another special purpose tax for the UK.
2 February 2022
EDITOR'S PICKstar
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Tyler Security Ltd v HMRC
29 October 2025
Consultation tracker
6 November 2025
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