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IN BRIEF

Views on recent developments in tax.

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
The cautionary tale of Mr Bostan Khan
Card image Mike Lane
The share buyback with a sting in the tail.
13 May 2021
The proposed residential property developers tax
Card image Helen Coward
A new tax is proposed – and, unusually, it is meant to be a targeted and time limited one.
12 May 2021
Some tentative lessons from the Lineker case

Why has HMRC started to use the ‘vagueness’ argument so early in the tribunal process? 

11 May 2021
IR35: brave new world
Card image Kevin Barrow
Answers to some key questions on the off-payroll working rules.
5 May 2021
Mehrban: staleness takes the biscuit

HMRC can’t wait forever to make a discovery assessment.

5 May 2021
EU watch: hello DEBRA
Card image Johan Barros
The Commission is planning a new debt-equity bias reduction allowance. Meanwhile, negotiations over CBCR drag on.
4 May 2021
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Finance Bill round-up
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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
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Consultation tracker
5 February 2026
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