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UK tax weekly briefing: DOTAS update, transactions in securities ruling, VAT crisps decision, Scottish LBTT relief changes, salary sacrifice research, advisory fuel rates, tribunal developments and HMRC Manuals updates

Published on: 29 May 2025

Published by a LexisNexis Tax expert
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In this issue:

  • Anti-avoidance
  • Stamp and transfer taxes
  • VAT
  • Individuals and income tax
  • International
  • Employment taxes
  • Taxes management and litigation
  • Individuals and income tax
  • Daily and weekly news alerts
  • New and updated content
  • Dates for your diary
  • Trackers
  • Useful information

Anti-avoidance

HMRC updates DOTAS guidance

On 14 May 2025, HMRC released refreshed guidance on the disclosure of tax avoidance schemes (DOTAS). Several parts have been revised to take account of conclusions reached in recently determined tribunal cases. HMRC also notes changes to improve clarity around the obligations of promoters and suppliers, highlighted in section 14.2 of the guidance. Section 14.2 sets out a supplier’s duty, in relation to relevant or proposed arrangements, to notify clients of the reference number allocated by HMRC after a notice is issued under section 310D of the Finance Act 2004. See: LNB News 23/05/2025 19...

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