Issue 1697

Analysis

• Helping vulnerable individuals: a guide for tax professionals
• Transfer pricing: why returns are rarely risk-free
• Disputes over LPP with third parties and HMRC: lessons from Castlet Holdings
• Private client review for February 2025
• Sonder Europe and serviced apartments: TOMS or no TOMS?

News

• HMRC manual changes: 21 February 2025
• HMRC launch e-invoicing consultation
• NICs relief in special tax sites: postcode requirement introduced
• Company size thresholds apply for off-payroll working rules
• Paying voluntary NICs when abroad
• Landfill disposals tax rates increased
• CIOT highlights priorities for UK’s tax treaties
• Finance Bill 2025 progress
• Arrangements involving pensions ‘contrived’, says GAAR Panel
• Employer Bulletin: February 2025
• HMRC launch trading income campaign

Cases

• A Taxpayer v HMRC
• HMRC v Royal Bank of Canada
• R (oao) Anglia Ruskin Students’ Union v HMRC
• B Joseph v HMRC

One minute with

• One minute with... Daniella Mandel

Trackers

• HMRC manual changes: 21 February 2025