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UK tax weekly: HMRC Agent Update 134, ERIS state aid (NI), alcohol duty interest, advisory fuel rates, Pension Schemes Newsletter 172, key cases and HMRC Manuals changes—28 August 2025

Published on: 28 August 2025

Published by a LexisNexis Tax expert
Legal News
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In this issue:

  • Taxes management and litigation
  • Employment taxes
  • Pensions
  • Daily and weekly news alerts
  • New and updated content
  • Dates for your diary
  • Trackers

Taxes management and litigation

HMRC releases Agent Update: Issue 134

The newest edition offers a concise summary of updates and reminders for tax practitioners, featuring:

  • Commentary from Richard Las, Director at HMRC’s Fraud Investigation Service, on Elphysic v HMRC [2025] UKUT 236 (TCC). He welcomed the tribunal’s finding that the mini umbrella company model deployed in these cases is fraudulent, noting that such behaviour distorts fair competition, and confirming HMRC will continue to use both civil and criminal powers to pursue those facilitating it.
  • A reminder to companies with a registered office in Northern Ireland that the extra advantage delivered by the enhanced research and development intensive relief (ERIS), beyond the benefit available under the research and development expenditure credit (RDEC), is classed as state aid...

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