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IN BRIEF

Views on recent developments in tax.

Covid-19: stock donations
The tax treatment of donations and gifts of stock, including medical supplies, depends largely on the nature and value of the trading stock.
18 June 2020
Share options revisited
Card image David Whiscombe
The (Ver)milion dollar question.
11 June 2020
Social investment tax relief
The relief is due to end. Should social enterprise and charities mourn its loss?
11 June 2020
Taxpayer confidentiality, data protection and Covid-19
Card image Liesl Fichardt
HMRC's increased role during the Covid-19 pandemic puts a fresh spotlight on its duties and obligations regarding data protection and taxpayer confidentiality.
8 June 2020
Royal Opera House: VAT recovery
Card image Alfred Artley

Undermining commercial reality?

4 June 2020
Self’s assessment: who gains – and how should we tax them?
Card image Heather Self

In our continuing series, Heather Self examines tax issues reported in the national media. This week, is it time to review CGT?

1 June 2020
Sonaecom: VAT on abortive transactions

A recent AG opinion, if followed, will limit VAT recovery on costs incurred in connection with abortive transactions, writes Laura Hodgson (Travers Smith).

1 June 2020
IR35 extension to private sector: Finance Bill amendment on territorial scope
Card image Philip Gilliland
Card image Stephen Pevsner
Non-UK resident clients with no UK permanent establishment that engage UK-based workers through intermediaries to carry out work for them should not be subject to the new rules, write Philip Gilliland and Stephen Pevsner (Proskauer).
1 June 2020
Lockdown reading
Card image Peter Vaines
Some suggested reading for the chancellor. 
31 May 2020
Zipvit: an interesting referral to the CJEU
Card image Giles Salmond
HMRC could be preparing for its swan song in Luxembourg following the Supreme Court’s reference to the CJEU in the matter of Zipvit Ltd.
26 May 2020
EDITOR'S PICKstar
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5 November 2025
HMRC v Ducas Ltd
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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