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IPT
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OMBs
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Issue 1725
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Issue 1725
Issue 1725
3 October, 2025
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
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC appoint R&D expert advisory panel
Special tax sites designated in Wales
CIOT on tax barriers to housing supply
Repayment interest and commercial restitution for VAT
Italy plans to raise flat tax for wealthy new residents by 50%
CASES
Read all
Lands Luo Ltd v HMRC
Investment and Securities Trust Ltd v HMRC
Scott Brothers Ltd v HMRC
Other cases that caught our eye: 24 October 2025
Mainpay Ltd v HMRC
IN BRIEF
Read all
Autumn Budget 2025: what tax measures can we expect?
Taking cover
More on s 455
HMRC’s technical note on RIFs
HMRC’s new NIC guidance on internationally mobile employees
MOST READ
Read all
Isle of Wight NHS Trust v HMRC
HMRC manual changes: 17 October 2025
HMRC manual changes: 10 October 2025
GW Martin & Co Ltd and another v HMRC
No escape: the new IHT tax rules for pensions