The Individual Savings Account (Amendment) (No. 2) Regulations, SI 2026/1018, introduce the £12,000 annual limit on cash ISA subscriptions for individuals aged under 65 at the end of the tax year. They also prohibit transfers from stocks and shares...
The Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order, SI 2026/1000, doubles the threshold amount, from £25,000 to £50,000, for the purposes of HMRC’s power to publish the details of deliberate tax...
HMRC have again updated their guidance for taxpayers they have signed up for Making Tax Digital for Income Tax. Automatic sign-up has been underway since earlier in September 2026 for those who are required to use MTD for the 2026/27 tax year but...
The CIOT has submitted comments on the following draft legislation ahead of publication of Finance Bill 2027. Modernising the correction of errors: new obligations on taxpayers to take reasonable steps to correct inaccuracies in returns and other...
Sophie Dworetzsky (Lombard Odier) reflects on the run-up to the Budget and reviews developments on IHT on pensions, cryptoasset compliance and a recent case on corporate residence.
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
UT refuses permission in HMRC debarment case: S Matin v HMRC [2026] UKUT 343 (TCC) (3 September) is a useful summary of the approach a tribunal will take to an application to debar HMRC from participating in proceedings. The taxpayer was...
Consultations, case hearings, HMRC activity and more.
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