Issue 1710

Analysis

• Tax odyssey: the journey to a single securities tax
• Improving HMRC’s approach to dispute resolution
• HMRC, tax disputes and AI
• International review for May 2025
• The Court of Appeal’s real-world view on the exemption for insurance intermediary services

In brief

• Self’s assessment: the winter fuel payment
• IHT changes drive rise in family investment companies
• Section 899

News

• HMRC manual changes: 30 May 2025
• HMRC investigating Class 2 NICs ‘as a matter of urgency’
• HMRC consider ‘hypothetical’ pensions salary sacrifice options
• LBTT group relief changes
• HMRC keeping in touch on loan charge review
• Advisory fuel rates updated
• Winter fuel payments remain taxing, even if not taxable
• OECD updates TP country profiles
• US Bill approved by the House of Representatives
• HMRC confirm commitment to open justice
• CIOT responds to tax adviser non-compliance consultation
• Care needed over third-party data plans, says CIOT

Cases

• B Zzaman v HMRC
• P Hunt and others v HMRC
• A Moran v HMRC
• Other cases that caught our eye: 30 May 2025

One minute with

• One minute with... Ceri Ulyatt

Trackers

• HMRC manual changes: 30 May 2025