https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2608.1.2002/productViews/plcuk/Legal updateshttps://uk.practicallaw.thomsonreuters.comPrivate Clienthttps://uk.practicallaw.thomsonreuters.com/Document/Ia426d3079a2911f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia426d3079a2911f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 17 Aug 2026 00:00:00 CDTThe Court of Protection in CW v Hartlepool Borough Council and another [2026] EWCOP 40 (T3) has declared that an applicant's habitual residence was in England and Wales. The judge also issued practice guidance for cross-border placements of adults lacking capacity from Scotland to England and Wales.https://uk.practicallaw.thomsonreuters.com/Document/Ia426d3079a2911f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I26c4c266999d11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I26c4c266999d11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 17 Aug 2026 00:00:00 CDTIn its August 2026 Trusts and Estates newsletter, HMRC has reported that it is issuing One to Many letters to address misunderstandings relating to the application of inheritance tax (IHT) nil rate band (NRB) thresholds to determine whether an estate is an excepted estate.https://uk.practicallaw.thomsonreuters.com/Document/I26c4c266999d11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3e4a1b0970a11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3e4a1b0970a11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 14 Aug 2026 00:00:00 CDTHMRC has published MTAR10150 in its Mandatory Tax Adviser Registration Manual, explaining how the registration requirement under section 224 of the Finance Act 2026 applies where multiple businesses contribute to the delivery of tax advice to a single client. The guidance clarifies that the obligation to register falls on the business responsible for the interaction with HMRC, not on subcontractors or specialists who support that interaction.https://uk.practicallaw.thomsonreuters.com/Document/If3e4a1b0970a11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6ebf8612966311f18517a29fb07d803e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6ebf8612966311f18517a29fb07d803e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 13 Aug 2026 00:00:00 CDTIn Birmingham and Solihull Mental Health NHS Foundation Trust v CG [2026] EWCOP 37, Theis J endorsed, in obiter, a non-exhaustive list of factors that NHS Trusts should consider before deciding whether to make an application to the court regarding a treatment plan for an incapacitated anorexia patient not detained under the MHA 1983, where the decision not to provide treatment may be life-threatening.https://uk.practicallaw.thomsonreuters.com/Document/I6ebf8612966311f18517a29fb07d803e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5a37d5b1926011f18517a29fb07d803e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5a37d5b1926011f18517a29fb07d803e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 07 Aug 2026 00:00:00 CDTIn Hill and another v HMRC [2026] UKUT 306 (TCC), the Upper Tribunal upheld the First-tier Tribunal's finding that individual pension scheme administrators did not have a reasonable excuse for not complying with HMRC information notices because they had relied on advice. However, it allowed their appeal on penalty quantum.https://uk.practicallaw.thomsonreuters.com/Document/I5a37d5b1926011f18517a29fb07d803e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I76dccb6b919d11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I76dccb6b919d11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 07 Aug 2026 00:00:00 CDTIn HMRC v Quillan [2026] UKUT 300 (TCC), the Upper Tribunal has allowed HMRC's appeal and found that an outstanding director's loan account balance was written off for the purposes of section 415 of ITTOIA 2005 when the liquidator's final account recorded that no further funds were expected.https://uk.practicallaw.thomsonreuters.com/Document/I76dccb6b919d11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ieeb2c3038ff811f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ieeb2c3038ff811f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 06 Aug 2026 00:00:00 CDTIn A Local Authority v AC (Consent to Marriage) [2026] EWCOP 31 (T3), Hayden J held that where the Court of Protection (COP) was considering capacity issues, the question of whether a protected party should undergo a capacity assessment in parallel criminal proceedings was a welfare decision for the COP to determine. He also provided guidance on the test for determining a protected party's capacity to marry.https://uk.practicallaw.thomsonreuters.com/Document/Ieeb2c3038ff811f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ieed5f6d28f5f11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ieed5f6d28f5f11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 06 Aug 2026 00:00:00 CDTWe have published four new resources on the Scots law resource centre on digital assets for Scottish private client practitioners.https://uk.practicallaw.thomsonreuters.com/Document/Ieed5f6d28f5f11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8be1ec1b901f11f1a5d7f2da0fe3cb84/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8be1ec1b901f11f1a5d7f2da0fe3cb84/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 05 Aug 2026 00:00:00 CDTThe updated Code of Practice on services, public functions and associations issued by the Equality and Human Rights Commission (EHRC) came into force on 5 August 2026.https://uk.practicallaw.thomsonreuters.com/Document/I8be1ec1b901f11f1a5d7f2da0fe3cb84/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I08307df58f5d11f1a5d7f2da0fe3cb84/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I08307df58f5d11f1a5d7f2da0fe3cb84/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 05 Aug 2026 00:00:00 CDTWe have published three new practice notes on dealing with land where a legal owner lacks mental capacity. The notes incorporate content from Practice note, Dealing with land on the mental incapacity of one or more legal owners, which is now called Practice note, Mental capacity: authority to deal with land where legal owner lacks capacity.https://uk.practicallaw.thomsonreuters.com/Document/I08307df58f5d11f1a5d7f2da0fe3cb84/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ieeb2eecf8ff811f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ieeb2eecf8ff811f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 05 Aug 2026 00:00:00 CDTWe have published Practice note, Securities transfer tax, which discusses the new securities transfer tax that will be introduced in 2027 and will replace stamp duty and stamp duty reserve tax.https://uk.practicallaw.thomsonreuters.com/Document/Ieeb2eecf8ff811f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5a5fe5ea8f2d11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5a5fe5ea8f2d11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 03 Aug 2026 00:00:00 CDTIn Lexgreen Services Ltd v HMRC [2026] UKUT 289 (TCC), the Upper Tribunal held that section 201(1)(d) of the Inheritance Tax Act 1984 (IHTA 1984) applied to a settlor which was a body corporate.https://uk.practicallaw.thomsonreuters.com/Document/I5a5fe5ea8f2d11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia062dfb58cf011f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia062dfb58cf011f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 31 Jul 2026 00:00:00 CDTOn 30 July 2026, HM Revenue & Customs published Pension schemes newsletter 183.https://uk.practicallaw.thomsonreuters.com/Document/Ia062dfb58cf011f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I864dc2328c0a11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I864dc2328c0a11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 31 Jul 2026 00:00:00 CDTPractical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.https://uk.practicallaw.thomsonreuters.com/Document/I864dc2328c0a11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9031d9d489c311f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9031d9d489c311f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 29 Jul 2026 00:00:00 CDTIn Re HB (Appointment of Personal Welfare Deputy) [2026] EWCA Civ 960, the Court of Appeal allowed an appeal against a refusal to appoint parents as personal welfare deputies for their adult son who lacked capacity. The court provided guidance on when such appointments should be made.https://uk.practicallaw.thomsonreuters.com/Document/I9031d9d489c311f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I148d7c4d89ad11f1a5d7f2da0fe3cb84/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I148d7c4d89ad11f1a5d7f2da0fe3cb84/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 28 Jul 2026 00:00:00 CDTIn Patricia v Cygnet Healthcare Ltd [2026] EWCOP 29 (T3), the Court of Protection held that section 28 of the Mental Capacity Act 2005 prevents it from making best interests decisions about medical treatment for mental disorder regulated by Part 4 of the Mental Health Act 1983 (MHA 1983). This is a novel point, which could affect a number of cases where a patient is detained subject to section 3 of the MHA 1983 and is receiving treatment under section 63 of the MHA 1983 to which the patient objects.https://uk.practicallaw.thomsonreuters.com/Document/I148d7c4d89ad11f1a5d7f2da0fe3cb84/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2e0603d68a5a11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2e0603d68a5a11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 28 Jul 2026 00:00:00 CDTIn HMRC v Candy [2026] UKUT 282 (TCC), the Upper Tribunal, dismissing HMRC's appeal, held that section 44(9) of Finance Act 2003 does not preclude a claim for overpayment relief under paragraph 34 of Schedule 10 to that Act.https://uk.practicallaw.thomsonreuters.com/Document/I2e0603d68a5a11f1a067dfea3d24ddcb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie72bd24a87ab11f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie72bd24a87ab11f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 27 Jul 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in August 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ie72bd24a87ab11f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7fd6985d4f9411f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7fd6985d4f9411f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 23 Jul 2026 00:00:00 CDTHMRC has republished two General Anti-Abuse Rule (GAAR) Advisory Panel opinions, dated 30 January 2026, concluding that arrangements to avoid inheritance tax (IHT) by gifting company shares to an employee benefit trust (EBT) under section 28 of the Inheritance Tax Act 1984 (IHTA) were not a reasonable course of action in relation to the relevant tax provisions.https://uk.practicallaw.thomsonreuters.com/Document/I7fd6985d4f9411f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib34dc8d185b111f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib34dc8d185b111f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 23 Jul 2026 00:00:00 CDTThe Charity Commission (Commission) has published a statement urging charities to prepare for compliance with the EHRC Code of Practice for services, public functions and associations (Code) which will come into force on 5 August 2026. Charities do not need to wait for updated guidance on the Equality Act 2010 from the Commission, which is expected to be published in autumn 2026, before taking steps to comply with the Code.https://uk.practicallaw.thomsonreuters.com/Document/Ib34dc8d185b111f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie32c5b8a842f11f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie32c5b8a842f11f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 22 Jul 2026 00:00:00 CDTIn Anna Louise Wensley Stock & Ors v Andrew John Kenneth Neal & Anor [2026] EWHC 1823 (Ch), the High Court held that royalty payments received by a settlement established by the author of the Thomas the Tank Engine books, were capital rather than income for trust law purposes. The court reached this conclusion on both the construction of the settlement and the application of the "income stream" line of authorities.https://uk.practicallaw.thomsonreuters.com/Document/Ie32c5b8a842f11f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ieb6ca08d843611f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ieb6ca08d843611f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 21 Jul 2026 00:00:00 CDTOn 14 July 2026, the Terrorism (Protection of Premises) (Notification Requirements) Regulations 2026 were laid before Parliament. The Regulations specify the information to be provided to the Security Industry Authority by persons responsible for premises and events in scope of the Terrorism (Protection of Premises) Act 2025 (also known as "Martyn's Law").https://uk.practicallaw.thomsonreuters.com/Document/Ieb6ca08d843611f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5ff747b8841011f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5ff747b8841011f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 20 Jul 2026 00:00:00 CDTOn 20 July 2026, HMRC published Draft legislation: Better use of new and improved third-party data, seeking views on draft regulations introducing new ongoing data-reporting, notification and due diligence obligations for financial institutions and merchant acquirers from 6 April 2028. The consultation closes at 11.59 pm on 20 August 2026.https://uk.practicallaw.thomsonreuters.com/Document/I5ff747b8841011f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8f3640e5821711f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8f3640e5821711f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 20 Jul 2026 00:00:00 CDTFurther to section 25 of the Finance Act 2026, on 14 July 2026, HM Treasury made the Employment and Trading Income etc. (Loan Charge Settlement Scheme) Regulations 2026 (SI 2026/821) establishing and setting out the rules of the disguised remuneration loan charge settlement scheme, including eligibility criteria, settlement offer calculations, and inheritance tax provisions for those entering into settlement agreements. The regulations come into force on 5 August 2026.https://uk.practicallaw.thomsonreuters.com/Document/I8f3640e5821711f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I92bc0aa2815711f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I92bc0aa2815711f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 17 Jul 2026 00:00:00 CDTOn 16 July 2026, HMRC published a technical consultation on draft legislation to reduce the annual cash ISA subscription limit from £20,000 to £12,000 for investors aged under 65 from 6 April 2027. The consultation closes on 2 August 2026.https://uk.practicallaw.thomsonreuters.com/Document/I92bc0aa2815711f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9c5ef7da810311f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9c5ef7da810311f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 16 Jul 2026 00:00:00 CDTOn 13 July 2026, the Registered Pension Schemes (Provision of Information) (Miscellaneous Amendments) Regulations 2026 (SI 2026/818) were made, introducing new information obligations on pension scheme administrators and insurance companies to support the inclusion of most unused pension funds and pension death benefits within the inheritance tax estate from 6 April 2027.https://uk.practicallaw.thomsonreuters.com/Document/I9c5ef7da810311f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If14ffdae805211f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If14ffdae805211f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 16 Jul 2026 00:00:00 CDTHMRC has published Simplifying the Taxation of Offshore Interest — summary of responses, confirming that no formal proposals will follow its 2024 consultation. The government has cited a lack of consensus among respondents and intends to continue considering how the taxation of offshore interest may be simplified.https://uk.practicallaw.thomsonreuters.com/Document/If14ffdae805211f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I90ac99627f8a11f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I90ac99627f8a11f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 16 Jul 2026 00:00:00 CDTIn Elborne's Executors v HMRC [2026] EWCA Civ 894, the Court of Appeal dismissed HMRC's challenge to a double trust scheme on multiple grounds, finding that a debt in the scheme was deductible from the value of a life tenant's estate on death and there was no reservation of benefit.https://uk.practicallaw.thomsonreuters.com/Document/I90ac99627f8a11f1b282c724fbd952fe/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I64f54d387f0011f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I64f54d387f0011f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 15 Jul 2026 00:00:00 CDTThe government published Reforming information powers and modernising computer records law on 13 July 2026, containing draft legislation to modernise HMRC's information and inspection powers. This draft legislation is to be included in the Finance Bill 2027.https://uk.practicallaw.thomsonreuters.com/Document/I64f54d387f0011f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie64142d67f9011f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie64142d67f9011f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 15 Jul 2026 00:00:00 CDTOn 13 July 2026, the Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026 (SI 2026/807) were made, appointing the days on which the tax adviser registration regime under Chapter 1 of Part 7 of the Finance Act 2026 comes into force on a phased basis, with a transitional provision for certain advisers.https://uk.practicallaw.thomsonreuters.com/Document/Ie64142d67f9011f1a12ae8a22e010fcd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29