Tax News

Tax News: September 2025


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Sarah Osprey joined Zoe Andrews and Tanja Velling to talk about tax disputes and our exciting new project in this area.

The podcast further covers three decisions of the First-tier Tribunal:

  • Currys Retail on the capital gains tax degrouping charge
  • Millennium Cash & Carry, the first case on the so-called “sugar tax” which highlights the limits of statutory construction
  • Motorplus on VAT recovery with the FTT commenting on HMRC’s extraordinary behaviour
  • Zoe and Tanja go on to discuss L-Day materials including draft legislation for inheritance tax on inherited pension and death benefits, HMRC’s increased powers to close in on promoters, and the mandatory registration requirement for tax advisers interacting with HMRC, as well as certain other UK and international tax developments.

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    Tax NewsBy Slaughter and May