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IN BRIEF

Views on recent developments in tax.

Wildin: income tax, VAT and penalties
Card image David Whiscombe
Beyond our wildest imagination.
1 March 2022
Britannia: contracts for differences
Card image David Whiscombe
What’s really going on here?
23 February 2022
Examining the Brexit Freedoms Bill
Henry’s back.
23 February 2022
Indirect effects: the law of unintended consequences
Card image Victor Cramer
When can you provide insurance for VAT purposes but not be subject to IPT?
23 February 2022
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
EDITOR'S PICKstar
NEWSRSS Read all
Finance Bill round-up
4 February 2026
CASESRSS Read all
FS Commercial Ltd v HMRC
4 February 2026
P Kearney v HMRC
4 February 2026
Mark Glenn Ltd v HMRC
4 February 2026
J Hall v HMRC
4 February 2026
IN BRIEFRSS Read all
Revenue fraud
14 January 2026 / Jonathan Fisher KC
Value on death: IHT
14 January 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
5 February 2026
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