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IN BRIEF

Views on recent developments in tax.

The call for evidence on the VAT land exemption
Card image Chris Nyland
Rather than wholesale reform of the rules, we need greater clarity and consistency from HMRC.
8 June 2021
Self's assessment: umbrella companies and agency workers
Card image Heather Self
In our continuing series, Heather Self reviews the tax issues that make the headlines in the national press. This week: umbrella companies.
1 June 2021
Benefits in kind and motor cars
Card image Peter Vaines
When is a car ‘available’?
1 June 2021
EU watch: business tax for the 21st century
Card image Johan Barros
The European Commission’s much awaited tax package is finally here.
31 May 2021
Ramsay applied in Hurstwood Properties
Card image Zoe Andrews
Supreme Court confirms (again) that Ramsay is a principle of statutory construction.
27 May 2021
No concept of staleness
Pulling the Tooth out.
26 May 2021
Tooth, staleness and protective assessments
Card image Sophie Lloyd
Card image Rob Smith
What does the decision mean for protective assessments?
20 May 2021
Indirect effects: have bad debts ended non-statutory remedies in VAT?
Card image Victor Cramer
Last month, the High Court may have ended 27 years of VAT bad debt relief (BDR) litigation.
17 May 2021
UK taxation of securitisation companies
Card image Gerald Montagu

A regime in need of reform?

17 May 2021
M Group Holdings and the SSE
Card image David Whiscombe
Odd, arbitrary – and right.
15 May 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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