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Issue 1695
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Issue 1695
Issue 1695
7 February, 2025
Analysis
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
ScottishPower and the limits of von Glehn
Introducing CenTax: a new tax research centre
Map making
The VAT review for February 2025
In brief
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JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?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
News
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HMRC consulting on MTT and DTT draft guidance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
CIOT urges Government to rethink IHT pensions proposals
UK suspends Russia and Belarus Double Tax Treaties
Finance Bill progress
New nudge letter on ATED avoidance qualifying property business relief
Basis period reform and late filing penalties
Updated HMRC guidance on MTD
Cases
M Ashley v HMRC
AAA Oriental Ltd v HMRC
Other cases that caught our eye: 7 February 2025
One minute with
One minute with... Richard Vallat KC
Trackers
HMRC manual changes: 7 February 2025
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
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
NEWS
Read all
HMRC manual changes: 14 March 2025
Murray announces new measures to ease administration and reduce tax gap
Government to legislate umbrella company changes
HMRC consult on oil and gas price mechanism
HMRC to issue new guidance on non-dom changes
CASES
Read all
Hastings Insurance Services Ltd v HMRC
Sammy Garden Ltd v HMRC
HMRC v Appellants in the Post Prudential Closure Notice Group Litigation
C Poulton v HMRC
Advanced Hair Technology Ltd v HMRC
IN BRIEF
Read all
Update on the Register of Overseas Entities
Carried interest compliance
The Good, the Bad and the Ugly: the IHT consultation on agricultural and business property
Home loan schemes: lessons from Elborne
New HMRC guidance on subcontracted and subsidised R&D
MOST READ
Read all
Home loan schemes: lessons from Elborne
Advanced Hair Technology Ltd v HMRC
Finance Bill Report Stage amendments to the non-dom reforms
Hastings Insurance Services Ltd v HMRC
Finance Bill passes Report Stage