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IN BRIEF

Views on recent developments in tax.

Four lessons from Ingenious
Card image Oliver Marre
HMRC has for some time behaved as though it has the wind in its sales on trading disputes. A recent Court of Appeal decision is a helpful reminder that the law should be applied even-handedly.
26 August 2021
Litigation on an epic scale
Card image Mike Lane
Lessons from the Court of Appeal decision in Ingenious Games.
12 August 2021
Gotcha! Tinkler and estoppel
Card image David Whiscombe
The Supreme Court rules for HMRC.
5 August 2021
Sale and leaseback treated as a composite transaction for input VAT recovery purposes

In a recent (unreported) case, the tribunal applies Mydibel in the UK. Julie Green (VAT manager at MHA MacIntyre Hudson) reports.

2 August 2021
Draft Finance Bill 2022: The new asset holding company regime
Card image Elena Rowlands
Card image Ian Zeider
A promising start.
29 July 2021
Draft Finance Bill 2022: Basis period reform
Card image Tim Stovold
A reasonable proposal but one with hidden costs.
29 July 2021
Draft Finance Bill 2022: REITs
Card image Charlotte Stodell
Card image Camilla Spielman
Some welcome changes.
29 July 2021
Draft Finance Bill 2022: Uncertainty over uncertain tax positions
Card image Eloise Walker
An improvement on earlier proposals, but it is still challenging to identify HMRC’s ‘known position'
29 July 2021
L-day: the VAT perspective
Card image Richard Woolich
A variety of VAT issues.
29 July 2021
EU watch: public consultations, environmental taxation and the digital levy
Card image Johan Barros

As is often the case, a number of new tax policy developments have emerged just before the summer break.

26 July 2021
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Boulting v HMRC
5 November 2025
HMRC v Ducas Ltd
5 November 2025
IN BRIEFRSS Read all
Exclusive purposes
5 November 2025 / Peter Vaines
MOST READ Read all
Tyler Security Ltd v HMRC
29 October 2025
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