Market leading insight for tax experts
View online issue

IN BRIEF

Views on recent developments in tax.

Sale of goodwill
Card image Peter Vaines
HMRC's views on goodwill and the sale of businesses were roundly rejected in a recent tribunal decision.
29 September 2019
Another day, another BBC IR35 case: with a sting in the tail
Card image David Whiscombe
In yet another IR35 case, a tribunal considers the procedural validity of the determinations under which HMRC sought to collect the tax.
29 September 2019
Labour's plans for an extended UK FTT
Card image Martin Shah
Card image Gary Barnett

The Labour Party is considering including in its manifesto proposals to extend UK stamp taxes to a wide range of financial instruments.

    26 September 2019
    HMRC delays new VAT rules for construction businesses
    Despite the delay, in some cases the new regime should be accommodated in contracts entered into before 1 October 2020.
    25 September 2019
    Will Parliament run out of time to pass the off-payroll legislation?
    Notwithstanding this week’s decision from the Supreme Court, is it possible that Parliament could run out of time to pass the legislation needed for an April 2020 start?
    25 September 2019
    Will tax avoiders be hit with a bigger stick?
    Card image Chris Etherington
    Labour’s John McDonnell confirms that a focus will be on tackling ‘enablers’ of tax avoidance ‘like the big accountancy firms’. 
    18 September 2019
    Trading and entrepreneurs' relief
    Card image David Whiscombe
    Pottering around.
    15 September 2019
    Loan charge review: what now?

    Despite the review being an important event, it appears to be very much business as usual at HMRC.

    12 September 2019
    Paying employees in bitcoin

    A crypto tax headache? 

    9 September 2019
    New EU double tax dispute resolution mechanism
    The UK has published draft regulations adopting an EU directive that promises faster resolution of double taxation disputes between member states.
    8 September 2019
    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
    Copyright © 2025 LexisNexis
    Top