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IN BRIEF

Views on recent developments in tax.

Taxpayers face increasing delays waiting for HMRC to process refunds.

There’s a lack of clarity in Dunsby on when permission to appeal is required.

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Oliver Marre

Motive tests are subjective.

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Heather Self

In our continuing series, Heather Self examines the tax issues that make the headlines in the national press. This week, is HMRC really beset with spiraling wait times - and if so, what can be done?

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Chris Etherington

Crypto investors could face potential bankruptcy at the hands of HMRC due to an inability to offset any losses against their profits.

Victor Cramer

The Court of Appeal confirms that the principles of issue estoppel and res judicata are of limited application in tax cases.

Jonathan Woodall Madeline Gowlett Ian Zeider

Some helpful changes to the earlier draft legislation.

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Jitendra Patel

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Chris Holmes

Updates following publication of the Finance Bill.

A Court of Appeal decision confirms that the right of substitution is unlikely to remove the personal service element in determining working arrangements.

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Robert Maas

Why won’t the government tell me when I incur a tax liability?

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Management expenses: HMRC’s new nudge campaign

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No escape: the new IHT tax rules for pensions

No escape: the new IHT tax rules for pensions

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What time is it? A review of the Supreme Court’s decision in Prudential

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

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Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo

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Enhancing UK tax policy: a blueprint for supporting technological innovation

Enhancing UK tax policy: a blueprint for supporting technological innovation

Dominic Mathon , Kate Murphy

Management expenses: HMRC’s new nudge campaign

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

No escape: the new IHT tax rules for pensions

Harriet Betteridge

What time is it? A review of the Supreme Court’s decision in Prudential

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose

Understanding the FIG regime

Understanding the FIG regime

Jo Bateson

Enhancing UK tax policy: a blueprint for supporting technological innovation

Enhancing UK tax policy: a blueprint for supporting technological innovation

Dominic Mathon , Kate Murphy

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