Issue 1720

Analysis

• The Temporary Repatriation Facility opportunity
• The VAT review for August 2025
• Scatola: 20 years to raise s 75A discovery assessments
• Five (S)EIS pitfalls for the unwary
• Mining for information: preparing for CARF

In brief

• Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
• CenTax recommends changes to protect family farms
• Soft Drinks Industry Levy credit repayments

News

• HMRC manual changes: 29 August 2025
• Government mulls reforms to property taxes
• HM Treasury reportedly considering IHT changes for lifetime gifts
• IHT reforms could be better targeted, says CenTax
• HMRC launch new Pillar Two manual
• First failure to prevent the facilitation of tax evasion case

Cases

• T Masters v HMRC
• DELTA Merseyside Ltd and another v Uber Britannia Ltd
• United Carpets (Franchisor) Ltd v HMRC
• Medpro Healthcare Ltd and another v HMRC

One minute with

• One minute with... Peter Nias

Trackers

• HMRC manual changes: 29 August 2025