The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations, SI 2026/231, give effect to the annual re-rating of various National Insurance...
Consultations, case hearings, HMRC activity and more.
AI could dramatically expand the scope of public engagement with tax policy, writes Dr Stephen Daly (King’s College London).
One minute with James Hurst is a Director and Head of VAT Disputes and Litigation at Johnston Carmichael.
The shadow advance corporation tax (ACT) rules are to be repealed with effect from 1 April 2026. The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations, SI 2026/196, provide that companies with...
Is the UK’s domestic Permanent Establishment definition reform fair, simple and supportive of growth, or is it, in reality, yet further complexity, asks Nick Thornton (Fried Frank)....
The House of Lords agreed amendments to the National Insurance Contributions (Employer Pensions Contributions) Bill at Report Stage. The Bill empowers the Treasury to make regulations applying primary and secondary Class 1 NICs where an employer...
Draft 2026 regulations will amend the investment rules for Child Trust Funds (CTFs) and Individual Savings Accounts (ISAs) with effect from 6 April 2026 Under the draft Child Trust Funds (Amendment) Regulations 2026, CTFs will no longer be permitted...
HMRC have published guidance on the commercial software needed to report Pillar Two multinational top-up tax and domestic top-up taxes. Entities subject to multinational top-up tax or domestic top-up tax, or their agents, must use commercial software...
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
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