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IN BRIEF

Views on recent developments in tax.

HMRC’s new specialist unit
Card image Steven Porter
Ultra high net worths and families are at risk of being investigated by a new specialist team at HMRC, which was launched last year.  
25 February 2020
IR35: HMRC stares gift-horse in mouth, sort of

What happens when a contractor is deemed within IR35 when they should be outside it?

25 February 2020
CIR alternative for agents of non-resident corporate landlords
Card image Anne Powell
The government has amended the existing non-resident landlord scheme regulations (SI 1995/2902) in readiness for the transition to corporation tax for non-resident corporate landlords from 6 April 2020. The changes impact on agents that withhold tax on rent paid to such landlords.
25 February 2020
UK customs tariff post-Brexit
The government consults on a new customs tariff.  
18 February 2020
IR35 changes: crumbs of comfort
Card image David Whiscombe
One minor change has been announced.
18 February 2020
EU watch: the tax developments ahead
Card image Johan Barros
A communication on business taxation, an action plan on tackling tax fraud and potential changes to the DAC rules are among some of the European Commission’s immediate areas of focus on tax.
17 February 2020
APR and grazing

Once a farmer, always a farmer?

17 February 2020
Scottish Budget 2020
Card image Isobel d'Inverno
The key takeaways.
10 February 2020
HMRC extends its powers to the art market
Card image Liesl Fichardt
The art market has a new watchdog.
10 February 2020
The OECD’s update on international tax reform
Card image Zoe Andrews
One step forward?
5 February 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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