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IN BRIEF

Views on recent developments in tax.

EU watch: quo vadis, public tax transparency?
Card image Johan Barros
The progress of the European Commission’s proposal for public country by country reporting depends on whether it is regarded primarily as a tax or a company law matter. 
4 November 2019
Self's assessment: will Labour make the tech giants pay their ‘fair share’?
Card image Heather Self
In our continuing series, Heather Self examines the tax headlines in the national media. This week, the Labour party’s proposed tax raid on the tech companies.
4 November 2019
Reliance on HMRC manuals
Card image Peter Vaines
It is difficult to see how the test for legitimate expectation set by the Court of Appeal could ever be met.
30 October 2019
The draft Withdrawal Agreement and the Irish backstop replacement
Card image Aurell Taussig
Card image Lode Van Den Hende
The key questions raised by the new Brexit deal’s Irish backstop replacement.
30 October 2019
Hybrid and other mismatches: exclusion amendments
Card image Paul Freeman
The exclusion from the hybrid mismatch rules for regulatory capital instruments has been narrowed to comply with ATAD. 
30 October 2019
The doctrine of legitimate expectation in Aozora
Card image Stephen Daly
Normative underpinnings and the public interest in tax collection
24 October 2019
Ongoing corporate criminal tax investigations work
Card image Jason Collins
The UK authorities seek a facilitator link in corporate criminal tax investigations.
24 October 2019
UK VAT return on no-deal Brexit
Card image Richard Asquith
What happens to the UK VAT return in the case of a no-deal Brexit?
17 October 2019
Payment of contributions for mobile employees post-Brexit
A welcome measure of clarity, but some questions remain.
17 October 2019
Pillar one: first step towards a destination-based tax?
Reaction to the OECD’s proposals
16 October 2019
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
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