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IN BRIEF

Views on recent developments in tax.

Strategic Branding: remuneration trusts
Card image David Whiscombe
If you play with fire...
26 January 2022
New measures assist the collection of UK taxes in Guernsey and the Isle of Man
Card image Hugh Gunson
Card image Guy Bud
HMRC gets by with a little help from its friends.
26 January 2022
Cantina Levorato SRL: interpreting EU law post-Brexit
Card image Rupert Shiers
Card image Adam Parry
The tribunal takes a broad approach to applying an EU tax directive in the UK despite Brexit.
26 January 2022
Time for a fresh look at VAT on food and drink
Why the current rules are past their ‘best before’ date.
20 January 2022
Avoiding penalties: Portview Fit-Out
Card image David Whiscombe
Some helpful observations from the Upper Tribunal in Tooth which may have gone unnoticed.
20 January 2022
EU watch
Card image Johan Barros
The European Commission takes its first steps towards implementing the OECD’s two pillar rules.
20 January 2022
Self’s assessment: taking the heat out of rising energy costs
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the headlines in the national press. This week, why VAT reductions are not the best way of helping those struggling with energy bills.
13 January 2022
Metropolitan International Schools: record decision
Card image David Whiscombe
Some muddled thinking on general principles?
12 January 2022
Indirect effects: beware the inquisitive tribunal
Card image Victor Cramer
A recent case reminds us that the tribunal can reach a decision on a basis other than one put forward by the parties.
12 January 2022
Who needs BAFTAs when we have MAP awards?
Card image Zoe Andrews
The UK has got slower at resolving MAP cases.
9 December 2021
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6 November 2025
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