Issue 1714

Analysis

• Understanding the FIG regime
• Tax insurance: underwriting and policy insights
• International review for June 2025
• Navigating recovery of VAT on deal fees

In brief

• Self’s assessment: Reform UK’s tax policies
• Non-doms U-turn?
• CGT: main residence

News

• HMRC manual changes: 27 June 2025
• Uncollected tax from small businesses rises to 40%
• New clearance system should cover all taxes, says CIOT
• Judicial review of APR/BPR launched
• Reform UK’s proposes new ‘Britannia card’
• VAT deduction on the management of pension funds
• Scottish aggregates tax moves closer
• Antigua and Barbuda signs BEPS MLI
• Managing complaints against HMRC
• No place for marketed avoidance schemes, says CIOT

Cases

• H Osmond and another v HMRC
• S Smart v HMRC
• Conservatory Insulations Northwest Ltd v HMRC
• BGC Services Holdings LLP v HMRC

One minute with

• One minute with... Diane Hay

Trackers

• HMRC manual changes: 27 June 2025