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Table of contents

• Budgets and Finance Bills
• Progress of Finance Bill 2025
• Companies and corporation tax
• Court of Appeal rules that consumer redress payments were deductible for corporation tax purposes (ScottishPower (SPCL) Ltd and others v HMRC)
• Business structures
• Court of Appeal remits LLP salaried members case to FTT after allowing HMRC’s appeal (HMRC v Bluecrest Capital Management (UK) LLP)
• International
• OECD releases compilation of qualified legislation and tools on global minimum tax
• CIOT responds to consultation on the taxation of offshore interest
• Employment taxes

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Article summary

This week's edition of Tax weekly highlights includes: (1) analysis of the Court of Appeal decisions in ScottishPower on the deductibility of consumer redress payments and in Bluecrest on the salaried members legislation, (2) the OECD’s publication of further information and tools on administration of the global minimum tax including a compilation of qualified domestic rules, and (3) new guidelines for compliance from HMRC on labour supply chain assurance.