Issue 1716

Analysis

• Rettig: HMRC’s tactical approach to public law challenges
• It’s Consultation, Jim – but not as we know it...
• OBBBA: permanent tax cuts and international adjustments
• Tax and the City review for July 2025
• Contentious tax quarterly: Summer 2025

In brief

• Discovery assessments: agents
• Standish v Standish

News

• HMRC's manual changes: 11 July 2025
• Wealth taxes and fiscal reality
• ‘Legislation Day’ date announced
• UK tax on a Scottish local tax?
• One Big Beautiful Bill Act enacted
• Pillar Two territories and top-up taxes
• Direct taxes approach to appeals more effective, says CIOT
• CIOT welcomes HMRC’s international tax proposals
• REITs falling foul of tax rules

Cases

• B D’Angelin v HMRC
• G Haworth and others v HMRC
• A Mudan and another v HMRC
• Other cases that caught our eye: 11 July 2025

One minute with

• One minute with... Charlie Friend

Trackers

• HMRC's manual changes: 11 July 2025