Tax watch: 7 February 2025

Consultations, case hearings, HMRC activity and more

HMRC statistics publications 2025: HMRC is seeking views from users of their statistics publications on proposed changes to produce relevant statistics that meet users’ needs (closes 10 April).
MTT and DTT draft guidance: HMRC is seeking views on supplementary draft guidance for multinational top-up tax and domestic top-up tax including flow-through entities joint ventures the insurance sector and the undertaxed profits rule (UTPR) and other provisions amended or introduced in Finance Bill 2025 (closes 8 April).
Offshore anti-avoidance personal tax: HMRC’s call for evidence on areas where the personal tax offshore anti-avoidance rules could be improved or updated (closes 19 February).

Investors in major projects: consultation on a new process that will give investors in major projects increased advance certainty (Spring).
Pre-development costs: tax treatment (consultation by end of year)....

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Consultations, case hearings, HMRC activity and more

HMRC statistics publications 2025: HMRC is seeking views from users of their statistics publications on proposed changes to produce relevant statistics that meet users’ needs (closes 10 April).
MTT and DTT draft guidance: HMRC is seeking views on supplementary draft guidance for multinational top-up tax and domestic top-up tax including flow-through entities joint ventures the insurance sector and the undertaxed profits rule (UTPR) and other provisions amended or introduced in Finance Bill 2025 (closes 8 April).
Offshore anti-avoidance personal tax: HMRC’s call for evidence on areas where the personal tax offshore anti-avoidance rules could be improved or updated (closes 19 February).

Investors in major projects: consultation on a new process that will give investors in major projects increased advance certainty (Spring).
Pre-development costs: tax treatment (consultation by end of year)....

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: