IN BRIEF

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

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

Some helpful changes to the earlier draft legislation.

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.

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

A tribunal has ruled that self-builders using HMRC’s DIY housebuilders’ scheme are entitled to claim interim VAT refunds instead of waiting until the project is complete before getting their money back. But could HMRC be about to sweep this decision under the carpet?

Could any proposals for an online service tax fall foul of the pillar one agreement?

New insight on the old problem of tax relief for employees working away from home.

It is time to bring the exempt distribution rules into line with the CGT rules.