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NEWS
Recent developments in tax.
Updated HMRC guidance on MTD
HMRC have updated ‘Find out if and when you need to use Making Tax Digital for Income Tax’ to confirm the following: the tool will not ask about foreign income: taxpayers with foreign income should refer to ‘Work out your qualifying income for MTD...
HMRC manual changes: 31 January 2025
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Consultation on HMRC statistics publications
HMRC are inviting views from users on their statistics publications and proposed changes to enable them to continue to produce relevant statistics that meet users’ needs. The consultation closes 10 April 2025....
Government launches independent loan charge review
The Government launched its further independent review of the loan charge on 23 January, announcing in a Written Ministerial Statement that Ray McCann, former CIOT President, would lead the review. James Murray, Exchequer Secretary to the Treasury,...
Finance Bill amended, but further changes expected
The Public Bill Committee was scheduled to begin its scrutiny of Finance Bill 2025 on Tuesday 28 January 2025, considering a raft of Government amendments which had been put forward in two batches. The first tranche, issued on 19 December 2024,...
LTT relief extended to Anglesey tax sites
The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations, SI 2025/54, amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Sch 21A para 2 to extend the relief from land transaction tax...
Welsh Government to end charitable rates relief for some schools
The Welsh Government has confirmed that it will end charitable business rates relief for some fee-charging schools with effect from 1 April 2025, subject to approval by the Senedd.The policy decision here is to bring independent schools with...
Indexation of allowances
The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order, SI 2025/53, increases the following amounts:blind person’s allowance from £3,070 to £3,130;the minimum amount for married couple’s allowance from £4,280 to...
Neonatal Care Act brought into force
The Neonatal Care (Leave and Pay) Act 2023 (Commencement No 2) Regulations, SI 2025/41, bring into force, on 17 January 2025, the provisions of the 2023 Act not already in force. The Act is significant in that it sets out the statutory framework for...
Parliamentarians’ pension schemes rectification
The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations, SI 2025/52, address the tax consequences of actions taken to remedy certain failures to introduce adequate transitional provision as part of changes to public service pensions affecting...
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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: 7 February 2025
US ‘rejects very nature’ of UN tax talks
HMRC consulting on MTT and DTT draft guidance
HMRC data-collection powers
Retained EU law: further changes
CASES
Read all
M Ashley v HMRC
AAA Oriental Ltd v HMRC
Other cases that caught our eye: 7 February 2025
Bryan Robson Ltd v HMRC
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
IN BRIEF
Read all
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
Tweaking the Temporary Repatriation Facility
MOST READ
Read all
Tweaking the Temporary Repatriation Facility
Bryan Robson Ltd v HMRC
ScottishPower: payments under settlement agreements
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
UK suspends Russia and Belarus Double Tax Treaties