Issue 1763

Analysis

• Responding to Sch 36 notices: a practical guide
• When tax disputes collide: the hidden traps in parallel HMRC and civil proceedings
• Legal advice privilege and tax advice: scope, limits and interaction with HMRC
• Show and tell: the changing face of disclosure in tax litigation
• Measuring tax gaps 2026
• International review for July 2026

News

• New PM Andy Burnham appoints Healey as Chancellor and announces VAT cut for domestic electricity
• Loan charge settlement scheme: regulations and guidance published
• The Taxation (Energy and Vehicles) Act 2026 receives royal assent
• Bank levy definitions consultation
• Government shelves offshore interest tax reform after consultation
• Requirements for forthcoming pensions IHT changes
• Proposed ISA changes consultation
• HMRC’s revised view on VAT treatment of locum doctors
• CBAM rate set
• NICs agreement with the Isle of Man implemented
• Consultation on better use of new and improved third-party data
• HMRC digital communications by default

Cases

• M Elborne and others v HMRC
• E Kwai v HMRC
• P Reed v HMRC
• Other cases that caught our eye: 24 July 2026

One minute with

• One minute with... Tim Gummer

Trackers

• HMRC manual changes: 24 July 2026