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IN BRIEF

Views on recent developments in tax.

IR35 and Northern Light Solutions
Card image David Whiscombe
Substitution explained.
29 June 2021
ATAD 3 and holding companies
Card image Rhiannon Kinghall Were
Is the writing on the wall for EU holding companies?
23 June 2021
Stamp duty goes officially online – finally!
The end of an era as stamp presses decommissioned by HMRC.
23 June 2021
OTS to review tax year end date
Is it time to move out of the Jane Austen era and change the UK’s tax year?
23 June 2021
EU watch: public country by country reporting
Card image Johan Barros
A major breakthrough is reached on tax transparency.
23 June 2021
Provisional agreement on EU public country by country reporting
Tax transparency is here to stay. 
17 June 2021
CGT reform
Card image George Bull
Do you want the good news or the bad?
17 June 2021
Deferred revenue expenditure
Card image David Whiscombe
Gone for a Burton?
16 June 2021
Financial services: in or out?
Card image Dr Richard Collier
The question of whether financial services should fall within scope of the pillar one proposals raises a number of technical, practical and political difficulties.
12 June 2021
Wilkes and the HICBC
Justice must be seen to be done.
8 June 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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