Issue 1756

Analysis

• CGT: what principles should guide reform?
• HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
• Referees win the re-match: what does PGMOL mean for employment status?
• Steering EV tax strategy in the right direction
• The VAT review for June 2026

In brief

• Krason: careless conduct
• IHT replacement property relief restrictions

News

• New HMRC manual on Mandatory Registration of Tax Advisers
• New Advance Tax Certainty Manual
• HMRC relax ERS reporting for short-term business visitors
• HMRC update SP 1/2001
• VAT Notice 742A clarification
• OECD consults on TP guidelines
• Procedure for resolving privileged information disputes
• Multi-factor authentication guide
• Tax KC faces cheating charges

Cases

• Bagshaw Ltd v Revenue Scotland
• HMRC v Healthspan Ltd
• Other cases that caught our eye: 5 June 2026

One minute with

• One minute with… Jon Claypole

Trackers

• HMRC manual changes: 5 June 2026