Issue 1728

Analysis

• Management expenses: HMRC’s new nudge campaign
• Budget 2025: the view from the 100 Group Tax Committee
• SDLT and residential properties: mix up with a fix up
• Contentious tax quarterly: Autumn 2025
• VAT on locum medical practitioners: a ‘fractious’ case

In brief

• Autumn Budget 2025: what tax measures can we expect?

News

• 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%
• EU publishes updated list of noncooperative jurisdictions
• New UK-Portugal DTC signed
• Updated list of Pillar Two territories and taxes
• Reintroduce certificates of tax deposit, says CIOT
• HMRC increase yield from under-reported gains
• HMRC manual changes: 24 October 2025

Cases

• 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

One minute with

• One minute with… Dominik Wellmann

Trackers

• HMRC manual changes: 24 October 2025

Reports

• Autumn Budget 2025: what tax measures can we expect?