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UK tax weekly: Budget 2025 date; FTT in Lexgreen and Tinkler; HMRC agent authorisation and MLR updates; RIF notifications; China/Latvia DTA syntheses; trackers and key dates—4 September 2025

Published on: 04 September 2025

Published by a LexisNexis Tax expert
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In this issue:

  • Budgets and Finance Bills
  • Taxes management and litigation
  • Funds
  • International
  • LexTalk®Tax: a Lexis®Nexis community
  • Daily and weekly news alerts
  • New and updated content
  • Dates for your diary
  • Trackers
  • Useful information

Budgets and Finance Bills

Date of Budget 2025 announced

The government has confirmed Chancellor Reeves will present Budget 2025 on 26 November 2025. See: LNB News 03/09/2025.

Taxes management and litigation

News Analysis published on FTT decision in Lexgreen Services

In Lexgreen Services Ltd [2025] UKFTT 1019 (TC), the First-tier Tax Tribunal (FTT) held a company may incur inheritance tax under section 201(1)(d) of the Inheritance Tax Act 1984 where it is a ‘live company’ at the point of relevant transfer. See News Analysis: FTT explores the meaning of life (Lexgreen Services Ltd v HMRC).

News Analysis published on preliminary FTT decision in Tinkler

As noted in last week’s Tax weekly highlights, in Tinkler [2025] UKFTT 1016 (TC), FTT, in a preliminary ruling, considered the taxpayer’s request for it to find that HMRC was barred by the scope of its closure notices from advancing two alternative grounds in the appeal. The FTT found for HMRC in relation consistent with its preliminary conclusions on the closure notices issue raised...

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