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NEWS
Recent developments in tax.
HMRC abandon MTD for corporation tax
The HMRC Transformation Roadmap confirmed the Government’s intention not to proceed with Making Tax Digital for Corporation Tax. The ATT welcomed the news, cautioning that ‘there is no “one size fits all” solution’. Jon Stride, Chair of the ATT’s...
Exemptions for compensation scheme payments extended
The following three sets of regulations provide tax exemptions under FA 2020 Sch 15 for additional categories of compensation payments associated with the Post Office Horizon scandal, payments made under the Grenfell Support (Restorative Justice)...
LBTT and property investment funds
The Scottish Government has launched a consultation on three specific issues focused on the interaction between investment and devolved tax legislation in the context of the Land and Buildings Transaction Tax (LBTT): draft legislation to exempt the...
VAT treatment of business donations of goods to charity
Responding to HM Treasury consultation seeking views on the design of a VAT relief for business donations of goods to charity for distribution to those in need or use by the charity in the delivery of their services, the ATT highlights a number of...
Government confirms mandatory tax adviser registration
The UK Government’s draft Finance Bill legislation sets out the detail of the new requirement for tax advisers who interact with HMRC on behalf of their clients to register with HMRC. As currently drafted, the new rules would come into force on 1...
HMRC annual report reveals record investigations yield
Pinsent Masons reports that the total extra tax collected through tax investigations and other compliance work increased by 15% in the last year, to a record £48bn. The yield from corporation tax investigations into the affairs of the UK’s largest...
HMRC manual changes: 18 July 2025
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Chancellor outlines financial services strategy
In her Mansion House speech on 15 July 2025, Rachel Reeves set out her vision of reform for the UK financial services sector, with a particular focus on cutting unnecessary financial red tape, reviewing regulation across the industry...
CIOT reviews transfer pricing proposals
The CIOT has responded to HMRC’s consultation, Transfer pricing: scope and documentation. (This was separate to the related consultation, Reform of transfer pricing, permanent establishment and diverted profits tax, highlighted in last week’s...
Marriage allowance: backdating claims
HMRC have refreshed their guidance, Apply for Marriage Allowance by post, to clarify that backdated marriage allowance (i.e. the transferable tax allowance for married couples and civil partners) claims for 2021/22 onwards can only be made by post...
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EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
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
NEWS
Read all
HMRC manual changes: 14 November 2025
Seven tax proposals for growth
Fiscal drag and the additional rate of income tax
Consult on partnership NICs, says APP
HMRC change of policy: VAT on insurance intermediary services
CASES
Read all
Saunders v HMRC
TSI Instruments Ltd v HMRC
Ferrero UK Ltd v HMRC
Uber London Ltd v HMRC
Other cases that caught our eye: 14 November 2025
IN BRIEF
Read all
The new non-dom rules
Meet in the middle: HMRC’s transfer pricing settlement policy
Get the FOTRA out of the UK!
Exclusive purposes
‘Partnership NICs’: the impact on the asset management sector
MOST READ
Read all
HMRC manual changes: 7 November 2025
HMRC v Ducas Ltd
J Boulting v HMRC
TSI Instruments Ltd v HMRC
Close encounters with close companies (part 2): common issues in practice