Issue 1743

Analysis

• Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
• Gifting APR/BPR assets on death
• To tax or not? Gourley revisited
• International review for February 2026
• Hotel La Tour: where next for input tax recovery on share disposals?

News

• UK posts record January budget surplus following increased tax receipts
• HMRC guidance on R&D relief in the creative sector
• Deferred remuneration for globally mobile employees
• New guidance on registering for VAT IOSS scheme
• Devolved Scottish Aggregates Tax to take effect from 1 April 2026
• New rates for Scottish landfill taxes
• OECD Pillar One Amount B guidance
• HMRC guidance on GFC13
• Update to MTD Agent toolkit
• Agent update

Cases

• Lycamobile UK Ltd v HMRC
• A Ferguson and another v HMRC
• Genuine Care Homecare Services Ltd v HMRC
• Other cases that caught our eye: 27 February 2026

One minute with

• One minute with... Andrew Quinn

Trackers

• HMRC manual changes: 27 February 2026