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IN BRIEF

Views on recent developments in tax.

Keighley: connection, control and unallowable purposes
Card image Jeremy Wormald
Card image Paul Freeman
A reminder of the dangers of failing to consider the impact of unallowable purpose, even when there is no avoidance.
31 January 2024
Entrepreneurs’ Relief: a BAD relief for trustees?
Card image Andrew Goldstone
A cautionary tale.
31 January 2024
Corporation tax: time to cut the rate?
An easing of the corporation tax rate in the Spring Budget could help the UK to retain its international mojo.
31 January 2024
Orient Overseas Container Line: a tax charge by the back door?
Card image David Whiscombe
Special discretionary payments were taxable as employment-related benefits.
24 January 2024
Latest OECD assessment of the impact of the global minimum tax
Card image Zoe Andrews
Everyone’s a winner, but some wins are more substantial than others.
24 January 2024
What next for UK transfer pricing, PEs and DPT?
Card image Akash Mehta
Card image Jenny Doak
Key points from the government’s summary of responses.
24 January 2024
Bolt/Sonder and the VAT Tour Operators Margin Scheme
Card image Damon Wright
Could the above decisions result in positive and negative outcomes for the UK travel industry?
17 January 2024
Create ‘breathing space’ for s 455 charge
Card image Andrew Marr
More time can be ‘bought’ by changing the company’s accounting period.
17 January 2024
Robot judges and the use of predictive justice in tax cases
To what extent can human judges be replaced by algorithms? 
17 January 2024
eBay et al
Card image David Whiscombe
Don’t panic (but don’t ignore either).
10 January 2024
EDITOR'S PICKstar
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B Patel v HMRC
9 April 2025
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When is 20% not 20%?
19 March 2025
MOST READ Read all
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