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IN BRIEF

Views on recent developments in tax.

HMRC searches during Covid-19
A recent High Court judgment shows how HMRC searches can continue even in lockdown.
7 October 2020
Are aphrodisiacs ‘food’ for VAT purposes?
Card image Sarah Halsted
A European court ruling means that sexual stimulants might qualify for a reduced rate of VAT in the Netherlands, alongside vitamin pills and food supplements, while UK customers continue to pay 20% VAT on both. 
7 October 2020
Self’s assessment: Tax after Covid
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 challenge facing the chancellor.

5 October 2020
Vodafone wins Indian retroactive tax dispute
Vodafone succeeds in US$2.7bn tax arbitration against India.
30 September 2020
Cum/ex schemes: ESMA recommendations
ESMA makes proposals to help prevent and detect withholding tax reclaim schemes.
30 September 2020
Dodika: notice of claim under tax covenant was invalid
Care is required when drafting SPA claim notices. 
30 September 2020
Webster: the devil’s case law?
Card image David Whiscombe
There are some arbitrary hoops to jump through if you want to carry back gift aid to an earlier year.  
24 September 2020
The DR loan charge countdown to 30 September
Either settle with HMRC now while favourable terms still apply; or file, pay and report the loan charge. 
24 September 2020
Mitteldeutsche: VAT risk for planning gain agreements
A CJEU ruling may restrict VAT recovery by housebuilders on work carried out for local authorities under a ‘planning gain agreement’. Could retrospective action by HMRC be on the cards?
23 September 2020
The modernisation of stamp taxes on shares
Card image Zoë Arnautov
The government has called for input on possible changes to the UK system of stamp taxes on share transactions.
17 September 2020
EDITOR'S PICKstar
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5 November 2025
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Exclusive purposes
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Tyler Security Ltd v HMRC
29 October 2025
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