Court of Appeal upholds UT decision disallowing amortisation debits
HMRC and HM Treasury published the consolidated explanatory notes and tax information and impact notes for the Government amendments tabled at Report Stage of Finance Bill 2026. The material reflects the package of amendments previously announced...
SDLT appeal against closure notice:A Sajedi and others v HMRC [2026] UKUT 101 (TCC) (24 September 2025) concerned an arrangement which was designed to obtain the relief from higher rates of SDLT available where a person replaces his or her main...
Stop notice breach: continued scheme operation
The Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order, SSI 2026/110, introduces a new relief for land transactions in designated investment zones in Scotland. The Order inserts new Sch 16E into the Land and Buildings...
HMRC have published a new consultation paper seeking views on proposals to standardise the format, content and data tagging of corporation tax computations submitted by companies. The consultation, which was promised in Budget 2025, explores the...
The Social Security (Contributions) (Rates, Limits and Thresholds) Regulations, SI 2026/283, make further provision for the annual re-rating of NICs for 2026/27. The regulations update specific contribution rates and thresholds within the Social...
Dulcie Daly (Goodwin) considers the complexities that can arise for taxpayers when share sale proceeds include deferred amounts....
Finance Bill 2026 completed its passage through Parliament on 17 March 2026, having been approved at all remaining stages in the House of Lords. The legislation is expected to receive royal assent on 18 March. The Bill implements measures announced...
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