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IN BRIEF

Views on recent developments in tax.

Mid Ulster District Council in successful VAT repayment claim
Card image Richard Woolich
Some welcome clarification on the VAT treatment of supplies made by public bodies in their role as a public authority acting in the public interest.
26 October 2020
IR35 and umbrella companies
Card image David Kirk
Double, double, toil and trouble: another poisoned entrail gets into the IR35 cauldron.
21 October 2020
Corporate criminal offence
Card image David Sleight
Three years on and still no prosecutions.
21 October 2020
McCabe: tax residence issues
Card image David Whiscombe
Mutual agreement disagreement.
21 October 2020
VAT on yachts post-Brexit
HMRC throws lifeline for pleasure boat owners wishing to return their craft to the UK after transition.
21 October 2020
EU watch: CBCR, the CCCTB and the FTT
Card image Johan Barros
Breathing new life into old proposals.

14 October 2020
IR35 and employment law
Card image Peter Vaines
A surprising decision from the employment tribunal.
14 October 2020
Expanding the scope of qualifying R&D
Including data and cloud costs would incentivise businesses to undertake more R&D.
14 October 2020
Reader feedback
Card image David Whiscombe
‘From’ employment or ‘by reason of’ employment?
14 October 2020
Q&A: The job retention bonus scheme
How it works and what employers should do now.
12 October 2020
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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