Issue 1711

Analysis

• The Government amendments to domestic Permanent Establishment rules
• Taxing rubbish: proposed overhaul of the landfill tax regime
• The new UK PE, TP and UTPP rules: key questions
• Tribunal support for ADR: stick or carrot?
• The VAT review for June 2025

In brief

• Tax reform and the growth agenda
• CGT: substantial
• Dividends: income or return of capital?
• Is domicile dead?

News

• HMRC manual changes: 6 June 2025
• Professional bodies cautiously welcome R&D advance clearances proposals
• OECD publishes consolidated CRS
• EU approves CBAM simplification packages
• Repayment interest for EU companies: updated HMRC guidance
• HMRC refresh DOTAS guidance
• OECD report recommends UK remove tax distortions and close loopholes
• Money laundering thresholds to be increased
• HMRC Pension Schemes Newsletter

Cases

• Eyre and others v HMRC
• G Scatola and others v HMRC
• Walkers Snack Foods Ltd v HMRC
• Other cases that caught our eye: 6 June 2025

One minute with

• One minute with... Ele Theochari

Trackers

• HMRC manual changes: 6 June 2025