NEWS

Reform UK has proposed a new ‘Britannia Card’ which would reintroduce a non-dom status in return for a £250,000 fee. Funds raised each year would be pooled and paid out by HMRC as a ‘Robin Hood’ style ‘cash dividend’ to the ‘bottom 10% of working...

Revenue & Customs Brief 4/2025 on VAT deduction on the management of pension funds announces that HMRC will no longer view investment costs as being subject to dual use. Instead, all the associated input tax incurred will be seen as the employer’s...

The Scottish Government has issued its findings and a summary of responses to the consultation on Scottish aggregates tax draft administration regulations which will support the introduction and operation of the tax. The Scottish Government says that...

Antigua and Barbuda signed the BEPS multilateral instrument on 18 June, becoming the 105th jurisdiction to join the agreement which now covers around 2,000 bilateral tax treaties. ...

The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations, SI 2025/703, update the principal regulations (SI 2010/1813) which govern the recording, handling and investigating of complaints, conduct matters and death and serious...

In response to HMRC’s consultation on closing in on promoters of tax avoidance, the CIOT agrees with a robust approach toward marketed tax avoidance schemes but highlights concerns around the creation of new strict liability criminal offences, which...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Treasury has published a paper setting out principles for the UK Government’s approach to achieving a stable tax system that supports economic stability and promotes economic growth. It outlines the Government’s commitment to predictable tax...

The CIOT has published an update from HMRC which summarises progress in work to improve their capital allowances guidance (primarily in the Capital Allowances Manual). The revisions include amending references to outdated technologies and case law...

The High Court has dismissed all three claims in the judicial review of the Government’s decision to impose VAT on private school fees (ALR and others v Chancellor of the Exchequer [2025] EWHC 1467 (Admin)). The claims were based around the impact of...