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IN BRIEF

Views on recent developments in tax.

Miller’s tales: multiple completion share buybacks
Card image Pete Miller
What next after HMRC’s change in view?
1 March 2022
Offshore borrowing: the collateral trap for remittance basis users
There may be a silver lining to HMRC’s change in view.
1 March 2022
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
EDITOR'S PICKstar
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R (oao Rokos) v HMRC
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HMRC v C Brzezicki
25 March 2026
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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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