Issue 1745

Analysis

• Capital by name, income in nature: the Upper Tribunal’s decision in BCG
• How AI can help democratise tax administration
• Tax and the City for March 2026
• Mixed member partnerships: anti-avoidance rules
• HMRC’s Digital Disclosure Service: insights from practice

In brief

• Provisions
• New SDLT burden for private renters
• Transactions in Securities counteraction notices

News

• HMRC expected to delay tax agent registration for financial services
• Finance Bill 2026 progress
• Tax support for entrepreneurs: calls for simplification and stability
• House of Lords amends NIC Bill
• HMRC consult on modernising and standardising company tax returns
• Reform of ACT regime
• Payrolling of benefits in kind
• CTFs and ISAs: new restrictions on cETNs and widened LTAF access
• Lifetime Allowance abolition: extension of regulation-making power
• Exemption for Crisis and Resilience Fund payments
• Pillar Two top-up taxes: relevant territories and taxes
• Call to tackle false self-employment

Cases

• CooperVision Lens Care Ltd v HMRC
• Charge My Street Ltd v HMRC
• NNB Generation Company (HPC) Ltd v HMRC
• Other cases that caught our eye: 13 March 2026

One minute with

• One minute with... Jenny Tragner

Trackers

• HMRC manual changes: 13 March 2026