Issue 1767

Analysis

• Reckless tax statements: a lower threshold for crime?
• Tax and the City for September 2026
• The (im)practicalities of partnership tax disputes
• SDLT overpayment relief after Candy and Warner
• Raising standards without regulating the profession

In brief

• HMRC get more bang for their buck

News

• Government’s consultation reset raises questions for tax policymaking
• HMRC restate VAT position on supplies of education services
• Scottish ADT provisions brought into force
• OECD schedules public meeting on intra-group service guidance
• HMRC issue new loan charge settlement scheme guidance
• Consultation on modernising corporate reporting
• Agent Reference Numbers may be required when calling HMRC
• Tax adviser registration guidance updated
• Real estate groups face greater scrutiny as advance tax certainty declines

Cases

• The Executors of Hunt and others v HMRC
• Grand Smile Design Ltd v HMRC
• S Knight v HMRC
• Oakwood Great Oak Ltd v HMRC
• Other cases that caught our eye: 11 September 2026

One minute with

• One minute with... Chris Nyland