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Delay to uncertain tax treatment proposal premium
Card image Jo Crookshank
Jo Crookshank (Simmons & Simmons) welcomes news of the delay in the implementation of these notification proposals, and explains what’s needed to deliver a more workable result.
18 November 2020
Structures and buildings allowances: the timing of expenditure premium
Card image Paul Farey
The structures and buildings allowance is now two years old. Paul Farey (AECOM) examines an area of uncertainty in the legislation that has already become apparent.
16 November 2020
Civil or criminal proceedings for serious fraud? premium
Card image David Sleight
David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.
26 October 2020
The consultation on VAT grouping premium
Card image Daniel Johnson
Card image Chris Chatting
Daniel Johnson and Chris Chatting (Deloitte) consider why this issue has been raised now and what the future changes might be.
19 October 2020
HMRC’s final guidance on DAC 6: a good first attempt? premium
Card image Helen Buchanan
Card image John Tolman
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) discuss the published guidance that still leaves many key questions around the scope of DAC 6 reporting obligations.
25 September 2020
The economic crime levy: what’s proposed? premium
Card image Ali Kazimi
Card image Gavin Helmer
Ali Kazimi and Gavin Helmer (Hansuke) consider the nature of the economic crime levy consultation. 
18 September 2020
Tax and the City review for September 2020 premium
Card image Mike Lane
Card image Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
10 September 2020
Davies: transfer of assets abroad
The tax avoidance anomaly.
10 September 2020
COP 9: policy and practice premium
Card image Tori Magill
Tori Magill (Good Cop9) examines the development of COP 9 operational policy and the investigation procedure in practice.
2 September 2020
Section 103: expanding the scope of automated decisions by HMRC? premium
Card image Sophie Lloyd Hannah Manning Laura Jackson

Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.

26 August 2020
EDITOR'S PICKstar
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Provisions
11 March 2026 / Peter Vaines
MOST READ Read all
J Hosking v HMRC
25 March 2026
Consultation tracker
9 April 2026
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