Issue 1713

Analysis

• Enhancing UK tax policy: a blueprint for supporting technological innovation
• Holiday doubts: Tanner and business property relief
• Parallel tracks
• Private client review for June 2025
• Competing views on the VAT exemption for medical care

In brief

• Lessons from Moran on the TOAA rules
• IHT excluded property settlements

News

• HMRC manual changes: 20 June 2025
• Treasury unveils agile approach to tax consultations
• HMRC update on capital allowances guidance project
• Private school fees VAT challenge fails
• HMRC confirm extended deadline for final VAT return
• HMRC clarify VAT exemption for charity fundraising events
• Tracking mechanism key to HMRC’s digital future, says CIOT
• HMRC warn against multiple umbrella companies
• Tax tribunals: taking oral evidence from abroad

Cases

• Eastern Power Networks plc and others v HMRC
• A Moffat and another v HMRC
• Performance Leads Ltd v HMRC
• Other cases that caught our eye: 20 June 2025

One minute with

• One minute with... Matt Sharp

Trackers

• HMRC manual changes: 20 June 2025