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NEWS
Recent developments in tax.
£3.5bn PAYE overpayment
HMRC overcharged workers £3.5bn in income tax last year, with 5.6 million Britons paying too much, according to figures obtained from an FoI request by UHY Hacker Young. The firm says this overcharging through the PAYE system largely stems from HMRC...
HMRC win less than 38% of appeals against automated penalties
HMRC were successful in just 37.8% of appeals lodged by taxpayers against automated penalties in the first six months of the current financial year. The figures, taken from HMRC’s Corporate report: performance data 2025/26, indicate that there were...
Preparing for MTD for Income Tax
Following the first batch of customer awareness letters that were sent in November 2025, HMRC will send more awareness letters in February and March 2026 to customers who have submitted their 2024 to 2025 tax return. These awareness letters...
Cash ISA reforms may add complexity, Treasury Committee warns
Proposed changes to Cash ISAs announced in the recent Budget could make the ISA regime more complicated and harder for savers to navigate, the Treasury Committee has warned. The committee had previously questioned whether lowering the Cash ISA...
National Insurance Bill nears Commons completion
The National Insurance Contributions (Employer Pension Contributions) Bill is expected to complete its remaining stages in the House of Commons on 21 January. The Bill contains the primary legislative provisions underpinning changes to the NICs...
HMRC manual changes: 16 January 2026
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Scottish Budget 2026/27
Shona Robison, Cabinet Secretary for Finance and Local Government, set out the Scottish Governments Budget for 2026/27 on 13 January 2026. Income tax rates and bands: Limited by the Scottish Governments previous commitment not to...
Side-by-side package to be included in future Finance Bill
Following the 5 January 2026 agreement by Inclusive Framework members on the Pillar Two side-by-side package, the UK government has said the implementing legislation will be included in the next Finance Bill and will apply retrospectively to...
HMRC consulting on CIS changes
Following the Budget 2025 announcement, HMRC are now consulting on draft regulations to amend the Construction Industry Scheme rules (SI 2005/2045) to exempt from income tax payments to local authorities and public bodies, and to reinstate monthly...
Removal of linked goods concession
HMRC have withdrawn the linked goods concession, saying it is already covered by established case law. Revenue & Customs Brief 1/2026 confirms that the extra-statutory concession in VAT Notice 48 is no longer needed and states that this is not a...
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EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
HMRC manual changes: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
COP 9 and serious tax fraud: HMRC’s tougher approach
One minute with... Hayley Ives
Consultation tracker
Nimbus: The Disability Consultancy Service Ltd v HMRC