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IN BRIEF

Views on recent developments in tax.

Covid-19 and transfer pricing
Five key lessons from the OECD’s new guidance.
18 January 2021
Five implications of the EU/UK deal
Card image Rhiannon Kinghall Were
New relationship, new rules.
12 January 2021
Self’s assessment: the tampon tax – does it matter?
Card image Heather Self
In our continuing series, Heather Self examines the tax issues that make the headlines in the national media. This week: the tampon tax.
12 January 2021
Tax competition post-Brexit
Card image Mike Gibson
What exactly does the TCA say?
12 January 2021
DAC 6 restricted
Card image Deepesh Upadhyay Ben Jones David Jervis
The UK DAC 6 reporting obligations are substantively removed post-Brexit.
7 January 2021
Key post-Brexit tax and customs changes
A Tolley summary of the most significant Brexit changes – for VAT, customs and direct taxes.
7 January 2021
Tax reform for UK fund vehicles
Card image Andrew Howard
A new dawn, maybe.
7 January 2021
Development Securities and company residence
Card image Helen Coward

The Court of Appeal rules against the taxpayer in a company tax residence dispute but the scope of the judgment is limited.

21 December 2020
Taxing multinationals
Card image Zoe Andrews
What the statistics tells us about the success of the UK’s DPT and how well the MAP is working for resolving double taxation disputes.
9 December 2020
Postponed VAT accounting
Why it’s needed and how it will work.
8 December 2020
EDITOR'S PICKstar
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5 November 2025
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5 November 2025
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Exclusive purposes
5 November 2025 / Peter Vaines
MOST READ Read all
Tyler Security Ltd v HMRC
29 October 2025
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