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IN BRIEF

Views on recent developments in tax.

Online reporting for UK employee share plans and awards
Card image Ann Casey
Card image Claire Matthews
Actions to take for the 2025/26 tax year.
29 April 2026
IHT and pensions
Card image Peter Vaines
An update following enactment of the Finance Bill.
22 April 2026
Mega Marshmallows and the meaning of ‘normally’
Card image Max Schofield
The FTT defines ‘normally’ as ‘over 50% of the time’ – yet decides the case by analysing the product’s characteristics.
22 April 2026
ATED: a reminder
‘No tax’ doesn’t always mean ‘no filing’.
22 April 2026
UK short-term business visitors: the Appendix 4 report
Card image Philip Swinburn
What the Appendix 4 arrangement does and how it works.
22 April 2026
Tax advisers: sanctionable conduct
Card image Peter Vaines
Guidance is published on the new rules.
15 April 2026
Section 171A elections
Card image Andrew Marr
Don’t miss out on their flexibility.
15 April 2026
Exceptional circumstances – but which way?
Card image Sam Brodsky
The statute covers those unable to leave the UK, not those who return.
18 March 2026
Tax agent registration and financial services
Card image James McCredie
Card image Rhiannon Kinghall Were
HMRC are to delay the introduction of the tax adviser registration regime for financial services businesses.
18 March 2026
Provisions
Card image Peter Vaines
The Court of Appeal does not help.
11 March 2026
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Smith v HMRC
14 October 2026
J Smith v HMRC
14 October 2026
IN BRIEFRSS Read all
MOST READ Read all
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