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IN BRIEF

Views on recent developments in tax.

FA 2021: Freeports
But will they actually boost trade?
15 July 2021
FA 2021: Financial institution notices
Card image Kate Ison
A significant, and concerning, extension to HMRC’s information gathering powers.
15 July 2021
FA 2021: Hybrids and other mismatches
Card image Paul Davison
Some positive amendments, but no cure‑all.
15 July 2021
FA 2021: Discontinuance of LIBOR
Card image Jennifer Maskell
Card image Richard Sultman
Tidying with potentially retrospective effect.

15 July 2021
FA 2021: Loss carry-back claims
How the temporary extension works.
15 July 2021
FA 2021: SDLT - increased rates for non-residents
Card image Elizabeth Small
After the NRCGT comes the NRSDLT.
15 July 2021
Cooperative compliance with the wealthy
Card image Iskra Doukova
How can HMRC encourage more cooperative relationships with the wealthy and their agents?
14 July 2021
Indirect effects: who can appeal a judgment?
Card image Victor Cramer
What rights do those indirectly affected by tax disputes have if they disagree with the outcome? 
8 July 2021
Self's assessment: taxing smartphones
Card image Heather Self
In our continuing series, Heather Self reviews the tax issues that make the headlines in the national press. This week: why taxing smartphones to fund the arts might not be such a good call.
8 July 2021
Balhousie and purposive construction
Card image Pippa Goodfellow
What’s good for the goose?
7 July 2021
EDITOR'S PICKstar
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FS Commercial Ltd v HMRC
4 February 2026
P Kearney v HMRC
4 February 2026
Mark Glenn Ltd v HMRC
4 February 2026
J Hall v HMRC
4 February 2026
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Revenue fraud
14 January 2026 / Jonathan Fisher KC
Value on death: IHT
14 January 2026 / Peter Vaines
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Consultation tracker
5 February 2026
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