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IN BRIEF

Views on recent developments in tax.

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
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
EDITOR'S PICKstar
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Finance Bill round-up
4 February 2026
CASESRSS Read all
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
IN BRIEFRSS Read all
Revenue fraud
14 January 2026 / Jonathan Fisher KC
Value on death: IHT
14 January 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
5 February 2026
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