Issue 1723

Analysis

• The future of international tax reform
• The curious case of Uncertain Tax Treatments
• The ICTS: a new chapter in transfer pricing compliance
• Private client review for September 2025
• Private hire vehicles after DELTA v Uber: could operators still be suppliers?

In brief

• Supreme Court in Prudential Assurance
• The hidden costs of a cap on lifetime gifting
• SDLT and the funding of a purchase by a partner

News

• HMRC manual changes: 19 September 2025
• Chancellor commits to business rates reform
• CIOT warns of ‘unintended complexity’ in APR/BPR draft legislation
• Professional bodies analyse draft Finance Bill legislation
• Changing the timing of land remediation relief may prove beneficial, says CIOT

Cases

• The Prudential Assurance Company Ltd v HMRC
• P Collingwood v HMRC
• K (oao Hotelbeds UK Ltd) v HMRC
• Other cases that caught our eye: 19 September 2025

One minute with

• One minute with... Karl Pocock

Trackers

• HMRC manual changes: 19 September 2025