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IN BRIEF

Views on recent developments in tax.

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
Indirect effects: car parking charges through the looking glass
Card image Victor Cramer
The CJEU’s decision in Apcoa suggests that HMRC’s guidance may not be correct.
16 March 2022
Notification of uncertain tax treatments and PAYE
All businesses within the scope of the new UTT rules should review any potentially contentious PAYE positions.
9 March 2022
Rawlings: Swiss property and CGT confusion
Card image David Whiscombe
Beware the currency tax trap.
9 March 2022
Why be a campaigning firm?
Considered campaigning can tackle injustice, as well as build respect and loyalty among your clients. 
8 March 2022
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
R (oao Rokos) v HMRC
8 April 2026
HMRC v C Brzezicki
25 March 2026
IN BRIEFRSS Read all
Provisions
11 March 2026 / Peter Vaines
MOST READ Read all
J Hosking v HMRC
25 March 2026
Consultation tracker
9 April 2026
Case watch
9 April 2026
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