Market leading insight for tax experts
Subscribe
Home
Saved articles
Viewed articles
Login
Logout
E-newsletter
Advertise
About us
Help
View online issue
BROWSE BY TOPIC
Corporate Taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
Employment taxes
Termination payments
Indirect Taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International Taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private Business Taxes
OMBs
Partnerships
Private Client Taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real Estate Taxes
Property taxes
REITs
Stamp Taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
NEWS
CASES
IN BRIEF
ANALYSIS
ONE MINUTE WITH
PEOPLE & FIRMS
TRACKERS
AUTHORS
ISSUE ARCHIVE
BROWSE BY TOPIC
Corporate taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
Subscribe
Home
Saved articles
Viewed articles
View virtual issue
View online issue
Login
Logout
E-newsletter
Advertise
About us
Help
News
Cases
In brief
Analysis
One Minute With
People & Firms
Trackers
Authors
Issue Archive
SEARCH
Home
News
Home
News
NEWS
Recent developments in tax.
HMRC manual changes: 10 October 2025
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Government no closer on wealth tax
One of the more notable motions passed at the Labour Party conference this year was the Public Spending motion (Composite Motion 14) calling on the Government, among other things, to ‘commit to ensuring that any gaps in public expenditure are...
ATT launches MTD ‘digital readiness tips’ for agents
The ATT’s latest collection of ‘digital housekeeping’ tips for agents, in preparation for the mandatory introduction of Making Tax Digital for Income Tax in April 2026, considers software, making sure agents are registered for an Agent Services...
R&D claims down but support remains stable
HMRC’s latest R&D statistics show a 2% downturn in the provisional estimated amount of total R&D tax relief support in 2023/24, at £7.6bn, with total R&D expenditure down 1% at £46.1bn. The number of claims, however, was down by 26% compared to the...
Reactivating clients’ self-assessment accounts
The ATT reports that, from 1 October 2025, agents can reactivate a client’s self-assessment account by calling the Agent Dedicated Line and selecting the relevant option from the ADL menu. HMRC have said that agents can then discuss up to five...
EV advisory electric rates: apportioning mileage
Further to HMRC’s recent overhaul of their quarterly advisory fuel rates publication to expand detail on electric vehicles (EVs) with separate advisory rates for public chargers and home chargers, HMRC have now added a short explanation around...
CIOT proposes TRF clearance facility
In a letter to HM Treasury, the CIOT suggests that the Government consider an optional temporary repatriation facility (TRF) clearance service to allow taxpayers to agree figures with HMRC ahead of filing tax returns or making remittances to the UK –...
Scottish Budget 2026/27 expected to be delayed
The Scottish Budget for 2026/27 is expected to be presented on 15 January 2026. In a letter to the Scottish Finance and Public Administration Committee, Shona Robison, Cabinet Secretary for Finance and Local Government, confirmed the Scottish...
PCRT refreshed
The Professional Conduct in Relation to Taxation principles and standards for members of the CIOT, ATT and the other professional bodies have been updated. With effect from 1 January 2026, the guidelines will incorporate new ethical provisions...
Sharing information for the prevention of economic crime
HMRC have refreshed their guidance for anti-money laundering regulated firms on information-sharing measures in the Economic Crime and Corporate Transparency Act 2023. Along with general updating, a new paragraph 45 has been added on the application...
Go to page
of
1071
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 10 October 2025
Government no closer on wealth tax
ATT launches MTD ‘digital readiness tips’ for agents
R&D claims down but support remains stable
Reactivating clients’ self-assessment accounts
CASES
Read all
GW Martin & Co Ltd and another v HMRC
A Weis v HMRC
Other cases that caught our eye: 10 October 2025
Isle of Wight NHS Trust v HMRC
Jumpman Gaming Ltd v HMRC
IN BRIEF
Read all
HMRC’s new NIC guidance on internationally mobile employees
The tax Budget cycle
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
MOST READ
Read all
HMRC’s new NIC guidance on internationally mobile employees
Jumpman Gaming Ltd v HMRC
Isle of Wight NHS Trust v HMRC
GfC 13 and the filing position: nothing to see here?
Legislating against promoters of marketed tax avoidance scheme