The start of August marks the publication of the latest edition of the UK Tax Bulletin by Peter Vaines. This month we have an especially wide variety of topics to interest tax practitioners from across the board. It will be, perhaps, of little surprise that HMRC has changed their mind on the issue of remittances and collateral, and Mr Vaines examines what this might mean going forwards. There have also been interesting recent court cases regarding both the issue of extra-statutory concessions, and on how the burden of proof is applied in displacing assessments. The July Bulletin highlights important developments and the dangerous lack of safeguards where HMRC seek security from taxpayers. Finally, after many years there have been exciting developments in the arena of capital allowances, as we all once again ponder the exact legal and physical nature of a space designed for the storage of potatoes. All of this, as well as the latest rates of inflation and interest, can be found in the July edition of the UK Tax Bulletin here.