Issue 1747

Analysis

• Penalty suspension
• What is a Scottish taxpayer and what happens when they move during a tax year?
• In conversation with… Sir Sajid Javid
• Ask an expert: EMI v CSOP options post-April 2026
• International review for March 2026

News

• New reporting requirements for close company payments proposed
• Lords amendments to NICs Bill rejected
• Call for evidence: phase out of remaining ACT regime
• Call for evidence: business systems integration
• Requirement to file CIS nil returns
• Regulations close voluntary NIC window for earnings abroad
• Share fishermen rate of Class 2 NICs
• Distance selling of goods between Northern Ireland and EU
• Great British Nuclear VAT refund claims
• Further Thames Freeport Customs Site designated
• New Landfill disposals tax rates
• Finance Act 2026 enacted
• Multi-factor authentication due for HMRC agent accounts
• Expiry date extended for power to modify Welsh devolved taxes legislation
• Revenue Scotland consults on default electronic communication
• Accounting breaches behind over a quarter of SRA law firm closures

Cases

• HMRC v C Brzezicki
• J Hosking v HMRC
• L Rowland & Co (Retail) Ltd v HMRC
• Other cases that caught our eye: 27 March 2026

One minute with

• One minute with... Ian Ferreira

Trackers

• HMRC manual changes: 27 March 2026

Ask an expert

• Ask an expert: EMI v CSOP options post-April 2026