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IN BRIEF

Views on recent developments in tax.

Lessons from tax reform for tackling carbon emissions
Card image Lucy Urwin
Is the global minimum tax rate proposal a template for action on climate change?
26 April 2021
Hoey: credit for PAYE tax not deducted
Card image David Whiscombe
Credit where credit’s due?
21 April 2021
Q-GmbH and the VAT insurance exemption
Card image Victor Cramer
Tails do not wag dogs.
21 April 2021
Foundation Partners: a new concept in tax
Card image Peter Vaines
‘Tax shagger’ and the test for trading.
21 April 2021
Want to pay more tax?
Card image George Bull
The government will make it easy for you.
21 April 2021
Self's assessment: signs of a ceasefire in the digital trade war?
Card image Heather Self
In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.
15 April 2021
HMRC’s revised SAO guidance
HMRC updates its guidance in light of the Castlelaw FTT decision.
14 April 2021
CIR: a hidden cost of covid-19
Some large businesses hit by covid-19 may never obtain effective tax relief on bone fide commercial borrowings.
14 April 2021
HMRC’s drive to uncover uncertain tax positions
Card image Gregory Price
HMRC’s revised proposal is an improvement on the original, but the link between lost tax revenue and the need for new notification rules remains a puzzle.
8 April 2021
Odey and HFFX: partnerships and stale discovery assessments
Card image Cristiana Bulbuc
Card image Lisa Vanderheide
Two recent tribunal decisions reach different conclusions on the application of TMA 1970 s 30B.
8 April 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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