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IN BRIEF

Views on recent developments in tax.

New SDLT burden for private renters
Card image Simon Yeo
The Renters’ Rights Act imposes new SDLT obligations for private renters in England and Northern Ireland.
11 March 2026
Transactions in Securities counteraction notices
Card image Andrew Marr
A six-year assumption unravels.
11 March 2026
To have and to hold (over)
Card image Andrew Marr
A reminder of the hold-over relief in TCGA 1992 s 260(7).
4 March 2026
HMRC’s guidance on the 40% first year allowance
Card image Michael Everett
Some key points.
4 March 2026
No partnership, no relief
Card image John Shallcross
SSAS sale falls outside special partnership LTT rules.
4 March 2026
Crypto things
Card image Peter Vaines
HMRC have them in their sights.
18 February 2026
Tax efficient trust planning with surplus income
Don’t forget a narrow but valuable IHT exemption for long-term residents.
18 February 2026
Suspended penalties
Card image Peter Vaines
A review of the SMART tests.
11 February 2026
The Supreme Court hearing in Orsted Sands
Card image Alun Oliver
When does design become plant?
11 February 2026
Concerns over the scope of new conduct rules for advisers
Card image Emma Rawson OBE
What exactly is ‘sanctionable conduct’?
14 January 2026
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Smith v HMRC
14 October 2026
J Smith v HMRC
14 October 2026
IN BRIEFRSS Read all
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