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NEWS
Recent developments in tax.
Welsh Government to end charitable rates relief for some schools
The Welsh Government has confirmed that it will end charitable business rates relief for some fee-charging schools with effect from 1 April 2025, subject to approval by the Senedd.The policy decision here is to bring independent schools with...
Indexation of allowances
The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order, SI 2025/53, increases the following amounts:blind person’s allowance from £3,070 to £3,130;the minimum amount for married couple’s allowance from £4,280 to...
Neonatal Care Act brought into force
The Neonatal Care (Leave and Pay) Act 2023 (Commencement No 2) Regulations, SI 2025/41, bring into force, on 17 January 2025, the provisions of the 2023 Act not already in force. The Act is significant in that it sets out the statutory framework for...
Parliamentarians’ pension schemes rectification
The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations, SI 2025/52, address the tax consequences of actions taken to remedy certain failures to introduce adequate transitional provision as part of changes to public service pensions affecting...
Automatic Enrolment thresholds frozen
The Department for Work and Pensions has confirmed that all Automatic Enrolment (AE) thresholds for 2025/26 will be maintained at their 2024/25 levels. The AE earnings trigger will remain at £10,000, the lower earnings limit of the qualifying...
Pension Schemes Newsletter 166
HMRC’s January 2025 newsletter covers the inheritance tax on pensions consultation, tax codes for pensions, pension scheme returns, relief at source, lifetime allowance protection and enhancements, payment update on low earners anomaly, public...
Final version of Charter for Budget Responsibility published
The Treasury has published a final version of the Charter for Budget Responsibility. The Charter sets out a new fiscal framework, as announced at Autumn Budget 2024, with further detail provided in the policy document, A strong fiscal framework.The...
HMRC’s customer services ‘have deteriorated’, according to PAC report
The Public Accounts Committee (PAC) in its latest report focuses on HMRC’s already poor service to taxpayers that it says has become even worse. It urges the tax authority to take responsibility for how it has failed its customers and to act with...
HMRC statistics publications 2025 consultation
HMRC is inviting views from users on their statistics publications and proposed changes to enable them to continue to produce relevant statistics that meet users’ needs. The consultation closes on 10 April 2025....
New guidance
Manage your Trader Goods Profile: this is new guidance on how to use the Trader Goods Profile for simplified movements of goods from Great Britain to Northern Ireland under the UK Internal Market Scheme....
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EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
HMRC manual changes: 11 April 2025
HMRC confirm their view on double remittances
NICs (Secondary Class 1 Contributions) Act 2025 receives royal assent
HMRC Directions for internationally mobile employees
Loan Charge review: call for evidence
CASES
Read all
C Purkiss (as liquidator of Ethos Solutions Ltd) v T Kennedy and others
B Patel v HMRC
Other cases that caught our eye: 11 April 2025
St Patrick’s International College Ltd and others v HMRC
Morgan Lloyd Trustees Ltd v HMRC
IN BRIEF
Read all
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
MOST READ
Read all
HMRC’s whistleblower reward scheme: what we know so far
Private schools VAT challenge
Morgan Lloyd Trustees Ltd v HMRC
FA 2025 review: VAT on private school fees: a lack of clarity
FA 2025 review: The loans to participators regime no more (re)paying your way