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IN BRIEF

Views on recent developments in tax.

Hely-Hutchinson and legitimate expectation
Card image Stephen Daly

The end to the Mansworth v Jelley affair.

23 April 2019
Professional goodwill
Card image Peter Vaines
Some welcome clarity of the tax treatment of goodwill of a professional practice.
9 April 2019
Grain silo is plant
Card image Julie Butler
Good news for farmers.
9 April 2019
Mydibel and tax adjustments
Card image Graham Elliott
The wider application of Sch 10 ‘clawback’ provisions to lease back financing deals.
9 April 2019
Time for reflection
Card image John Hayward
Retiring pensions expert, author and Tax Journal editorial board member, John Hayward, reflects on his career.
4 April 2019
Self's assessment: employed or self-employed? star
Card image Heather Self
In our continuing series, Heather Self (Blick Rothenberg) examines tax issues which make the national headlines. This week, employed or self-employed? That is the question.
1 April 2019
The EC’s group finance exemption state aid ruling
Card image Dan Neidle
Card image Rob Sharpe
The European Commission concludes that part of UK’s CFC tax regime gave unlawful state aid to certain multinational companies. Dan Neidle and Rob Sharpe (Clifford Chance) report.
1 April 2019
Valuing management charges for VAT purposes
Card image Anton Hume
Is the arm’s length principle about to enfold VAT?
1 April 2019
Spot the difference: Ackroyd and Kelly
Card image David Whiscombe
What’s the difference between Christa Ackroyd and Lorraine Kelly?
27 March 2019
Lorraine Kelly wins £1.2m tax case
Card image Constantine Christofi
Constantine Christofi (RPC) comments on the latest IR35 setback for HMRC.
27 March 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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