Issue 1773

Analysis

• Taxing cross-border services: time for a Plan B?
• Pillar Two: local variations, global complications
• Side-by-Side: four scenarios for 2030
• Standardisation or scrutiny? Where OECD transfer pricing is heading
• Two models of unilateral taxation, and Poland’s hybrid
• International tax dispute resolution in 2026
• To be or not to be… ‘US’

News

• Welsh tax Bill proposes repayment powers and LTT changes
• Voluntary payrolling extended to accommodation and loans
• Clarification sought on IHT exemption for charitable trusts
• ‘No separate VAT rules for cryptoassets’, HMRC say
• CBAM: draft default emissions values published
• AI to support but not replace judicial decision-making
• The ICAEW launches independent tax reform commission
• HMRC expand guidance on MTD quarterly submissions
• Amendments to Upper Tribunal rules
• Benefit verification appeals allocated to FTT Tax Chamber
• Offshore nudge letters include supporting data
• Family business ‘tax raid’ reports challenged

Cases

• ScottishPower (SCPL) Ltd and others v HMRC
• T Bunting v HMRC
• Brants Bridge Ltd and another v HMRC
• Other cases that caught our eye: 23 October 2026

One minute with

• One minute with... Caroline Turnbull-Hall