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IN BRIEF

Views on recent developments in tax.

Tax and the rule of law
Card image George Bull
If governments fail to respect the rule of law, might taxpayers do the same? 
4 September 2019
Self's assessment: will the UK become a tax haven after Brexit?
Card image Heather Self

It seems unlikely, writes Heather Self (Blick Rothenberg).

2 September 2019
IR35: an unsatisfactory trend
Card image Peter Vaines
Proper financial management for you, unacceptable tax avoidance for me?
1 September 2019
EU watch: the EC's plans to revamp tax decision making
Card image Johan Barros
The European Commission wants to revamp tax decision making, reports Johan Barros (Accountancy Europe).
1 September 2019
Ingenious, but flawed premium
Card image David Whiscombe
The importance of the basics.
1 September 2019
Characteristics of the top 1%
The top 1% of income tax payers have a taxable income of at least £160,000, and they are disproportionately male, middle-aged and London-based.
28 August 2019
New UK guidance on reclaiming import VAT
Card image Richard Woolich
HMRC has recently released new policy guidance on the appropriate steps for the deduction of VAT on the import of goods into the UK.
31 July 2019
Dundas: the curious case of the capital allowances claim
Card image David Whiscombe

When is a time limit not a time limit? 

28 July 2019
EU watch: what does the appointment of the new European Commission President mean for EU tax policy?
Card image Johan Barros
Plus ça change, plus c'est la même chose?
28 July 2019
Supplement: Innovation in tax
A Tolley supplement on technological innovations shaping the tax profession.
25 July 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
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