Issue 1725

Analysis

• Legislating against promoters of marketed tax avoidance scheme
• GfC 13 and the filing position: nothing to see here?
• Across the pond: comparing US and UK M&A tax protections
• What time is it? A review of the Supreme Court’s decision in Prudential
• The VAT review for October 2025

In brief

• HMRC’s new NIC guidance on internationally mobile employees
• The tax Budget cycle

News

• HMRC manual changes: 3 October 2025
• Eight ‘pragmatic’ tax options for the Chancellor
• Raising standards in the tax market legislation won’t achieve its aims, says CIOT
• Albania joins Pillar Two Subject to Tax Rule MLI
• Tax treaties update
• Latest guidelines for freeports
• VAT Insolvency Notice updated
• HMRC guidance on repaid tax-free pension lump sums
• CIOT comments on pensions draft legislation
• Paying the high income child benefit charge via PAYE
• HMRC UK tax residence guidance
• Reporting poor R&D service standards to HMRC

Cases

• Isle of Wight NHS Trust v HMRC
• Jumpman Gaming Ltd v HMRC
• City Blinds Scotland Ltd & Complete Solutions Europe Ltd v HMRC
• Other cases that caught our eye: 3 October 2025

One minute with

• One minute with… Karen Killington

Trackers

• HMRC manual changes: 3 October 2025