Issue 1750

Analysis

• Uncertain tax treatments consultation: extending uncertainty?
• Deferred remuneration: HMRC update their guidance on cross-border tax and NICs
• AI in tax disputes: risks and routes of challenge
• UK CBAM: key questions for importers of high-carbon goods
• International review for April 2026

In brief

• IHT and pensions
• Mega Marshmallows and the meaning of ‘normally’
• ATED: a reminder
• UK short-term business visitors: the Appendix 4 report

News

• HMRC step up VAT scrutiny as large and medium sized-business investigations rise 31%
• Government announces increase to Electricity Generator Levy
• CIR returns
• HMRC issue updated VAT road fuel scale charges
• CCA scheme extended to new sectors and updated guidance issued
• OECD reports to G20 on BEPS 2.0 implementation
• UK DTCs with Qatar and Mexico
• Sanctionable conduct
• Lords to publish review of fiscal framework
• HMRC bulletins and updates
• ‘Ready, Steady, File!’

Cases

• Orsted West of Duddon Sands (UK) Ltd (now named Orsted Schroders Greencoat WODS Holdco Ltd) and others v HMRC
• Centrica Energy Storage Ltd v HMRC
• Clearwater Hampers Ltd v HMRC
• Other cases that caught our eye: 24 April 2026

One minute with

• One minute with…Tania Dimitrovich

Trackers

• Consultation tracker
• Case watch
• HMRC manual changes: 24 April 2026
• Tax watch: 24 April 2026