Issue 1740

Analysis

• Registration of tax advisers: proportionality questions
• HMRC’s ‘adventurism’ and the burden of proof in penalty appeals
• Joint ventures: applying ESC D33 in practice
• Legal certainty and the Inco principle
• Import VAT and non-owners
• The VAT review for February 2026

News

• HMRC manual changes: 6 February 2026
• Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
• Finance Bill round-up
• Net settlement and annual reporting requirements
• Companies now required to maintain own register of members
• Non-resident company transferring ownership of property
• Payroll rates and thresholds
• Scottish Government consults on Air Departure Tax
• New customs freeport order
• Welsh Budget approved
• HMRC issue new MTD toolkit for agents
• ATT’s ‘top 10 asks’ to improve the tax system

Cases

• FS Commercial Ltd v HMRC
• P Kearney v HMRC
• Mark Glenn Ltd v HMRC
• J Hall v HMRC
• Other cases that caught our eye: 6 February 2026

One minute with

• One minute with... John Barnett

Trackers

• HMRC manual changes: 6 February 2026