Issue 1757

Analysis

• The UK’s tax certainty problem
• Mixed agendas: HMRC’s advance assurance pilot for R&D
• Sintra, Hall and the reshaping of HMRC’s burden of proof
• Tax and the City for June 2026
• How to apply for a non-statutory clearance from HMRC

In brief

• Information notices
• Management rollovers and share-for-share exchange relief

News

• Professional bodies warn against UTT expansion
• Close company reporting: ‘benefits lost in a sea of data’
• HMRC clarify CIS treatment of pure financing arrangements
• HMRC guidance gives comfort on management rollovers
• Further compensation payments exemption
• VAT temporary reduced rates
• Scottish visitor levy rules updated
• New tribunal guidance on remote participation
• HMRC’s promoter powers: privileged information

Cases

• Lifeplus Europe Ltd v HMRC
• MyPay Ltd v HMRC
• WWM (Harrogate) LLP v HMRC
• Other cases that caught our eye: 12 June 2026

One minute with

• One minute with... Ali Sapsford

Trackers

• HMRC manual changes: 12 June 2026