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High Court dismisses JR challenge to HMRC data-sharing with Spain

Consultations, case hearings, HMRC activity and more.

HMRC have reported a rise in the number of FINs, and highlighted changes to the definition of ‘financial institution’ in the Common Reporting Standard. On 15 January 2026, HMRC published its fourth report on the use of FINs covering the period from...

Disability ‘access card’ zero-rated for VAT purposes

The CIOT has reminded agents that, from 1 October 2025, self-assessment reactivations can be requested via the Agent Dedicated Line (option 2, then SA reactivations). Other self-assessment queries cannot be handled via this route.

The CIOT and the ATT have both welcomed the House of Lords Finance Bill Sub-Committee report (published 28 January 2026) on the Government’s IHT reforms affecting unused pension funds and changes to agricultural and business property reliefs...

The Government has tabled a series of amendments for the Finance Bill 2026 Public Bill Committee (which began on 27 January 2026), with updated explanatory notes issued for the more significant changes: cl 13 (EMI): extends the EMI exercise period...

HMRC’s new service could provide a valuable focused engagement channel for major investments, write Gregory Price and Finn Halton (Macfarlanes).

Tax credit contributions made under the Scottish Landfill Communities Fund to an approved body will be removed from 1 April 2026 to coincide with the scheme being wound up. This is in line with the Scottish Government’s decision to close the fund to...

In Budget 2025, the Government revealed that there would be updates to voluntary NICs for time spent abroad. Starting April 2026 (for tax years 2026 to 2027 onward), voluntary Class 2 NICs for periods abroad will end. New Class 3 NIC applications for...