Issue 1726

Analysis

• No escape: the new IHT tax rules for pensions
• Forex: recent UK tax developments
• Tax and the City review for October 2025
• In conversation with... Paul Johnson
• Ask an expert: The ‘dog-leg’: a way to fund non-dom divorces while preserving clean capital?

News

• HMRC manual changes: 10 October 2025
• Government no closer on wealth tax
• ATT launches MTD ‘digital readiness tips’ for agents
• R&D claims down but support remains stable
• Reactivating clients’ self-assessment accounts
• EV advisory electric rates: apportioning mileage
• CIOT proposes TRF clearance facility
• Scottish Budget 2026/27 expected to be delayed
• PCRT refreshed
• Sharing information for the prevention of economic crime
• HMRC’s latest Stakeholder Digest
• CIOT comments on draft Money Laundering Regs changes

Cases

• GW Martin & Co Ltd and another v HMRC
• A Weis v HMRC
• Other cases that caught our eye: 10 October 2025

One minute with

• One minute with… Jake Landman

Trackers

• HMRC manual changes: 10 October 2025

Ask an expert

• Ask an expert: The ‘dog-leg’: a way to fund non-dom divorces while preserving clean capital?