Issue 1753

Analysis

• Employment status in regulated sectors: key takeaways from PGMOL
• PGMOL: where the FTT decision may be vulnerable on appeal
• Muller: notional companies and real-world transactions
• HMRC’s transfer pricing windfall: one-off or new normal?
• UK to UK transfer pricing: what the recent changes mean for VAT
• Private client review for May 2026

News

• HMRC to accept Advance Tax Certainty expressions of interest from 1 June
• State Opening of Parliament 2026
• IHT and pensions from April 2027: HMRC set out operational detail
• TRF: clarification on trusts
• VAT on supplies from public EV charging points
• EGL rate rise to 55%: HMRC publishes implementation guidance
• Charities compliance review
• MTD: tax refund claims
• VAT return deadlines do not move for weekends or bank holidays, HMRC warn
• HMRC warn against use of ‘Bills of Exchange’ to pay HMRC

Cases

• J Krason v HMRC
• British Institute of Technology Ltd v HMRC
• J Nuttall and another v HMRC
• Other cases that caught our eye: 15 May 2026

One minute with

• One minute with... Andrew Oury

Trackers

• HMRC manual changes: 15 May 2026