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NEWS
Recent developments in tax.
HMRC manual changes: 14 February 2025
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Salaried members: HMRC reverses position on the TAAR and Condition C
HMRC have said they will reverse their approach on the targeted anti-avoidance rule (TAAR) under the salaried members rules (ITTOIA 2005 ss 863A863G), as announced in February 2024, in which the department said they would apply the TAAR where...
Tax sites designated in East Midlands investment zone
The Designation of Special Tax Sites (East Midlands Investment Zone) Regulations, SI 2025/111, designate special tax sites within, or connected to, the East Midlands Investment Zone, with effect from 26 February 2025. Tax reliefs available in...
SAYE scheme bonus rates updated
The bonus rates for Save As You Earn (SAYE) share option schemes have been reduced with effect from 21 February 2025 following the cut in the Bank of England base rate to 4.5%. ...
Land transaction tax: subsidiary dwelling exemption
The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations, SI 2025/119, limit the availability of multiple dwellings relief (MDR) from land transaction tax in certain circumstances where the...
Tax system costs billions in administration, says NAO
With the cost to HMRC of running the tax system increasing, there is scope for increased efficiency and productivity, according to a National Audit Office (NAO) report. According to the NAO: HMRC’s costs of administering the tax system increased by...
£5.5bn lost to tax evasion could be significant underestimate, PAC warns
The true cost of tax evasion is likely being vastly underestimated as loopholes in the current system make it all too easy for fraudulent behaviour to go unchecked, according to a Public Accounts Committee (PAC) report published this week. HMRC...
Updated HMRC guidance for tax repayment agents
HMRC have updated their guidance on receiving income tax or PAYE repayments on behalf of others to reflect advance electronic signatures. The guidance now sets out which forms it applies to, covers the advanced electronic signature process, and...
HMRC note on trust & estate returns
HMRC have requested that, due to changes in CGT rates for non-residential disposals from 30 October 2024, trustees and estates do not file 2024/25 returns until after 5 April. This is to ensure the correct application of the new CGT rates. ...
Progress of NICs Bill
The National Insurance Contributions (Secondary Class 1 Contributions) Bill completed its committee stage in the House of Lords on 6 February with no amendments. Report stage is scheduled for 25 February. ...
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EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 14 February 2025
Salaried members: HMRC reverses position on the TAAR and Condition C
Tax sites designated in East Midlands investment zone
SAYE scheme bonus rates updated
Land transaction tax: subsidiary dwelling exemption
CASES
Read all
Lloyds Asset Leasing Ltd v HMRC
S Fitzgerald and another v HMRC
Sarabande v HMRC
Another case that caught our eye: 14 February 2025
M Ashley v HMRC
IN BRIEF
Read all
Salaried members update
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
MOST READ
Read all
Tweaking the Temporary Repatriation Facility
UK suspends Russia and Belarus Double Tax Treaties
M Ashley v HMRC
US ‘rejects very nature’ of UN tax talks
AAA Oriental Ltd v HMRC