Issue 1703

Analysis

• 20 years of HMRC
• Lessons in disguise: tax mistakes and rescission
• HMRC’s whistleblower reward scheme: what we know so far
• Sajedi: an unwelcome Ramsay surprise
• Contentious tax quarterly: Spring 2025

News

• HMRC manual changes: 4 April 2025
• Urgent action could be required on non-dom ‘double remittances’
• HMRC set out Pillar Two territories
• Additional information requirements for creative industry claims updated
• Private schools VAT challenge
• HMRC increase late-payment interest rates
• MTD: late-payment penalties to be increased
• Employment Related Securities Bulletin 59
• CIOT responds to Scottish Budget inquiry
• HMRC highlight avoidance scheme
• HMRC issue new Directions for R&D claim notifications
• CT600P form for creative industry claims delayed
• NICs Bill awaits royal assent

Cases

• St Patrick’s International College Ltd and others v HMRC
• Morgan Lloyd Trustees Ltd v HMRC
• HMRC v Bolt Services UK Ltd
• Other cases that caught our eye: 4 April 2025

One minute with

• One minute with... Peter Jordan

Trackers

• HMRC manual changes: 4 April 2025