Issue 1694

Analysis

• Enhancing UK tax policy: how to stimulate business investment and economic growth
• AI in tax administration: current applications and future trends
• The CBAM trilemma
• R&D Disclosure Service: the best route to resolution?
• International review for January 2025

In brief

• BlueCrest: the CA ruling on Condition B
• Tweaking the Temporary Repatriation Facility
• ScottishPower: payments under settlement agreements

News

• HMRC manual changes: 31 January 2025
• Consultation on HMRC statistics publications
• Government launches independent loan charge review
• Finance Bill amended, but further changes expected
• LTT relief extended to Anglesey tax sites
• Welsh Government to end charitable rates relief for some schools
• Indexation of allowances
• Neonatal Care Act brought into force
• Parliamentarians’ pension schemes rectification
• Automatic Enrolment thresholds frozen
• Pension Schemes Newsletter 166
• Final version of Charter for Budget Responsibility published
• HMRC’s customer services ‘have deteriorated’, according to PAC report
• HMRC statistics publications 2025 consultation

Cases

• Bryan Robson Ltd v HMRC
• Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
• Other cases that caught our eye: 31 January 2025

One minute with

• One minute with... Oliver Walker

Trackers

• HMRC manual changes: 31 January 2025
• Tax watch: 31 January 2025
• Case watch
• Consultation tracker