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IN BRIEF

Views on recent developments in tax.

Christmas parties
Some good tax news.
25 November 2020
HMRC: 'they' or 'it'?
Card image Gerald Montagu
Finally, an answer to one of the great tax debates of our times. 
23 November 2020
CJRS 3: more than just an extension
The CJRS has been extended to 31 March 2021, but the new scheme isn’t just a continuation of the old.
18 November 2020
CGT reform: four key messages
Card image Gregory Price
The OTS’s proposals could significantly reshape the UK tax landscape.
18 November 2020
More capital gains?
Card image Andrew Howard
0–60 in five years.
18 November 2020
Business support during lockdown 2.0
Card image Chris Sanger
A settled design going forward and support for the whole of the UK?
12 November 2020
Uppal: overclaimed purchases
Card image David Whiscombe
A rare tribunal mis-hit.
12 November 2020
Self’s assessment: Mind the tax gap
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 tax gap.
9 November 2020
The SDLT surcharge: residence issues
Card image Peter Vaines
Yet more complexity.
5 November 2020
BEPS 2.0: implications for asset managers
Card image Andrew Howard
The OECD has taken a promising position, but the detail needs examining.
5 November 2020
EDITOR'S PICKstar
NEWSRSS Read all
Finance Bill round-up
4 February 2026
CASESRSS Read all
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
IN BRIEFRSS Read all
Revenue fraud
14 January 2026 / Jonathan Fisher KC
Value on death: IHT
14 January 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
5 February 2026
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