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IN BRIEF

Views on recent developments in tax.

Exceptional circumstances – but which way?
Card image Sam Brodsky
The statute covers those unable to leave the UK, not those who return.
18 March 2026
Tax agent registration and financial services
Card image James McCredie
Card image Rhiannon Kinghall Were
HMRC are to delay the introduction of the tax adviser registration regime for financial services businesses.
18 March 2026
Provisions
Card image Peter Vaines
The Court of Appeal does not help.
11 March 2026
New SDLT burden for private renters
Card image Simon Yeo
The Renters’ Rights Act imposes new SDLT obligations for private renters in England and Northern Ireland.
11 March 2026
Transactions in Securities counteraction notices
Card image Andrew Marr
A six-year assumption unravels.
11 March 2026
To have and to hold (over)
Card image Andrew Marr
A reminder of the hold-over relief in TCGA 1992 s 260(7).
4 March 2026
HMRC’s guidance on the 40% first year allowance
Card image Michael Everett
Some key points.
4 March 2026
No partnership, no relief
Card image John Shallcross
SSAS sale falls outside special partnership LTT rules.
4 March 2026
Crypto things
Card image Peter Vaines
HMRC have them in their sights.
18 February 2026
Tax efficient trust planning with surplus income
Don’t forget a narrow but valuable IHT exemption for long-term residents.
18 February 2026
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Provisions
11 March 2026 / Peter Vaines
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