Issue 1722

Analysis

• AI in a new tax (3.0) world
• Tax and the City review for September 2025
• A storm for umbrellas: joint liability on the horizon
• Education and VAT: is the legislation keeping up?

In brief

• Tribunal orders HMRC to disclose whether it used AI in R&D claims
• Second home dilemma for SDLT
• Will Ms Rayner face HMRC penalties?
• Loans to participators: s 455

News

• HMRC manual changes: 12 September 2025
• Secondary NICs on partnerships an equitable option, says report
• Conveyancing and SDLT ‘advice’ in the spotlight
• ATT outlines concerns on IHT pensions proposals
• Scottish aggregates tax framework brought into force
• UK-Vietnam tax treaty updated
• Tax barrister named as promoter
• New CT overpayment relief tool
• HMRC refresh agent authorisation guidance
• Proposed amendments to the Money Laundering Regulations
• Tax fraud tip-offs hit record high

Cases

• SC Arcomet Towercranes SRL
• Other cases that caught our eye: 12 September 2025

One minute with

• One minute with... Casey Dalton

Trackers

• HMRC manual changes: 12 September 2025