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IN BRIEF

Views on recent developments in tax.

Self’s assessment: taking the heat out of rising energy costs
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the headlines in the national press. This week, why VAT reductions are not the best way of helping those struggling with energy bills.
13 January 2022
Metropolitan International Schools: record decision
Card image David Whiscombe
Some muddled thinking on general principles?
12 January 2022
Indirect effects: beware the inquisitive tribunal
Card image Victor Cramer
A recent case reminds us that the tribunal can reach a decision on a basis other than one put forward by the parties.
12 January 2022
Who needs BAFTAs when we have MAP awards?
Card image Zoe Andrews
The UK has got slower at resolving MAP cases.
9 December 2021
HMRC delays escalate
Taxpayers face increasing delays waiting for HMRC to process refunds.
9 December 2021
An unappealing position
There’s a lack of clarity in Dunsby on when permission to appeal is required.
9 December 2021
Lessons from the Upper Tribunal’s decision in Allam
Card image Oliver Marre
Motive tests are subjective.
9 December 2021
Self’s assessment: chaos at HMRC?
Card image 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?
2 December 2021
Bankruptcy risk for crypto investors
Card image Chris Etherington
Crypto investors could face potential bankruptcy at the hands of HMRC due to an inability to offset any losses against their profits.
2 December 2021
Indirect effects: abuse of process versus exercise of a statutory right
Card image Victor Cramer
The Court of Appeal confirms that the principles of issue estoppel and res judicata are of limited application in tax cases.
24 November 2021
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