https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2609.2.2008/productViews/plcuk/Legal updateshttps://uk.practicallaw.thomsonreuters.comPrivate Clienthttps://uk.practicallaw.thomsonreuters.com/Document/Iccf4f275be4511f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iccf4f275be4511f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 02 Oct 2026 00:00:00 CDT39 Essex Chambers has published the October 2026 issue of its Mental Capacity Law Newsletter. This issue, and issues dating back to August 2010, are available on the Practical Law Private Client website.https://uk.practicallaw.thomsonreuters.com/Document/Iccf4f275be4511f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Icf8e887ab5a911f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Icf8e887ab5a911f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 01 Oct 2026 00:00:00 CDTThe Information Commission succeeded the Information Commissioner's Office (ICO) on 30 September 2026 with new governance arrangements introduced by the Data (Use and Access) Act 2025 (DUA Act). The transition coincides with the regulator's move to its new headquarters in Manchester. We will update Practical Law content to reflect the transition.https://uk.practicallaw.thomsonreuters.com/Document/Icf8e887ab5a911f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I874b5fbabb1b11f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I874b5fbabb1b11f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 01 Oct 2026 00:00:00 CDTThomson Reuters will have its second of two mental health days this year on Friday 9 October 2026. Practical Law editorial teams will not be working on that day.https://uk.practicallaw.thomsonreuters.com/Document/I874b5fbabb1b11f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Icf49531dbca911f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Icf49531dbca911f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 01 Oct 2026 00:00:00 CDTOn 30 September 2026, the OECD published the full version of its 2025 Model Tax Convention on Income and Capital.https://uk.practicallaw.thomsonreuters.com/Document/Icf49531dbca911f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I23cacbaabcaa11f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I23cacbaabcaa11f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 30 Sep 2026 00:00:00 CDTOn 1 October 2026, the new Business and Property Division (BPD) of the High Court comes into operation. Practical Law's materials have been reviewed and updated to reflect the implementation of the BPD, where details are known, but further updating will follow as further information is released.https://uk.practicallaw.thomsonreuters.com/Document/I23cacbaabcaa11f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3ac2fe42bc1811f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3ac2fe42bc1811f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 30 Sep 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/I3ac2fe42bc1811f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I22e1e9a1bb1a11f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I22e1e9a1bb1a11f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 28 Sep 2026 00:00:00 CDTThe Information Commissioner's Office (ICO) has approved the WASPI UK GDPR Code of Conduct for Information Sharing Protocols under Article 40(5) of the UK GDPR. The Code, which is the second ICO-approved UK GDPR code of conduct, establishes a framework for participating public- and third-sector organisations in Wales to share personal data lawfully, transparently and accountably.https://uk.practicallaw.thomsonreuters.com/Document/I22e1e9a1bb1a11f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I19279eb0bb2011f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I19279eb0bb2011f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 28 Sep 2026 00:00:00 CDTWe have published an article that provides some practical steps to help get in-house teams started on establishing a pro bono programme.https://uk.practicallaw.thomsonreuters.com/Document/I19279eb0bb2011f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id8b72cf4bb1b11f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id8b72cf4bb1b11f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 28 Sep 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in October 2026.https://uk.practicallaw.thomsonreuters.com/Document/Id8b72cf4bb1b11f19cb7bba67601920a/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8ae0417fb64411f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8ae0417fb64411f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 23 Sep 2026 00:00:00 CDTIn Free Church of England Central Trust v Hanna [2026] EWHC 2260 (Ch) the High Court determined issues concerning the ownership and trusteeship of church properties associated with Christ Church Exeter (CCE), holding that the Free Church of England Central Trust was the charity trustee, not merely a custodian trustee, of three of the four properties. The court further held that CCE's 2010 constitution adopted for charity registration purposes had no effect on the underlying property trusts, and that the objects clause in that constitution required CCE to operate as part of the formal structures of the Free Church of England.https://uk.practicallaw.thomsonreuters.com/Document/I8ae0417fb64411f1a49dc6e79963ff6f/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id51b653ab1be11f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id51b653ab1be11f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 17 Sep 2026 00:00:00 CDTIn R (TDB) v London Borough of Haringey [2026] EWCA Civ 1184, the Court of Appeal allowed an appeal against the dismissal of a judicial review claim challenging a local authority's Care Act 2014 (CA 2014) needs assessment. The court held that where there is reason to doubt a person's capacity, a capacity assessment under the Mental Capacity Act 2005 must be carried out before the CA 2014 assessment is completed. Local authorities should note this finding.https://uk.practicallaw.thomsonreuters.com/Document/Id51b653ab1be11f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2295f8dcb0f711f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2295f8dcb0f711f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 16 Sep 2026 00:00:00 CDTOn 10 September 2026, the Individual Savings Account (Amendment) (No. 2) Regulations 2026 (SI 2026/1018) were made. The Regulations introduce a £12,000 cash ISA subscription limit for individuals aged 64 or under and come into force on 6 April 2027.https://uk.practicallaw.thomsonreuters.com/Document/I2295f8dcb0f711f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2295d23bb0f711f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2295d23bb0f711f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 16 Sep 2026 00:00:00 CDTIn Re Various Applications in respect of 'Direct Payments' [2026] EWCOP 42 (T2), the Court of Protection considered seven applications and held that management of Direct Payments under four statutory schemes involves welfare-type decision-making and cannot fall within the general authority of a standard property and affairs deputy. The court formulated standard wording for a mixed deputyship authority order.https://uk.practicallaw.thomsonreuters.com/Document/I2295d23bb0f711f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I58dbaa2bb0f611f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I58dbaa2bb0f611f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 16 Sep 2026 00:00:00 CDTOn 15 September 2026, HMRC updated its Compliance Handbook to add new sections and amend its existing guidance on the tax adviser sanctionable conduct rules. The new and updated guidance covers the definition of sanctionable conduct, file access notices, penalties, appeals and the publication of details of sanctioned advisers.https://uk.practicallaw.thomsonreuters.com/Document/I58dbaa2bb0f611f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id086ce66b01211f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id086ce66b01211f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 15 Sep 2026 00:00:00 CDTWe have amended and republished Standard clause, Will clause: discretionary trust of business or agricultural property.https://uk.practicallaw.thomsonreuters.com/Document/Id086ce66b01211f1a4a6ef66852f62f9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9a0c7ebeade211f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9a0c7ebeade211f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 14 Sep 2026 00:00:00 CDTThe Data (Use and Access) Act 2025 (Commencement No 9 and Transitional and Saving Provisions) Regulations 2026 (SI 2026/1015) have been made, bringing into force specific provisions of the Data (Use and Access) Act 2025 (DUA Act) on 30 September 2026 in relation to the transfer of the Information Commissioner's functions and responsibilities to the new Information Commission.https://uk.practicallaw.thomsonreuters.com/Document/I9a0c7ebeade211f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I84c995a1ad4b11f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I84c995a1ad4b11f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 14 Sep 2026 00:00:00 CDTOn 10 September 2026, the government laid the Terrorism (Protection of Premises) (Principal Use of Premises) Regulations 2026 (SI 2026/1005). They clarify how to determine the principal use of individual qualifying premises under the Terrorism (Protection of Premises) Act 2025, where those premises are used for more than one use specified in the Act. The government also published supporting guidance to help apply the regulations.https://uk.practicallaw.thomsonreuters.com/Document/I84c995a1ad4b11f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie21421f1abc611f1858dc303bc627988/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie21421f1abc611f1858dc303bc627988/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 10 Sep 2026 00:00:00 CDTHMRC has added a new chapter to its Investment Funds Manual and updated its SDLT and stamp duty guidance in relation to reserved investor funds.https://uk.practicallaw.thomsonreuters.com/Document/Ie21421f1abc611f1858dc303bc627988/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3010851baaef11f1858dc303bc627988/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3010851baaef11f1858dc303bc627988/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 09 Sep 2026 00:00:00 CDTIn Scheckter v HMRC [2026] UKFTT 1280 (TC), the First-tier Tribunal dismissed an appeal against HMRC's denial of sideways loss relief for farming losses. The tribunal held that although a "larger trading undertaking" under section 67(3)(a) of the Income Tax Act 2007 can comprise multiple legal entities, the farming trade was not ancillary to that undertaking and was not carried on on a commercial basis.https://uk.practicallaw.thomsonreuters.com/Document/I3010851baaef11f1858dc303bc627988/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I82a8a478a96411f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I82a8a478a96411f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 07 Sep 2026 00:00:00 CDT39 Essex Chambers has published the September 2026 issue of its Mental Capacity Law Newsletter. This issue, and issues dating back to August 2010, are available on the Practical Law Private Client website.https://uk.practicallaw.thomsonreuters.com/Document/I82a8a478a96411f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic8581132a6b911f1858dc303bc627988/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic8581132a6b911f1858dc303bc627988/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 04 Sep 2026 00:00:00 CDTWe have updated our resources for trainees, new joiners and those putting together training materials for them.https://uk.practicallaw.thomsonreuters.com/Document/Ic8581132a6b911f1858dc303bc627988/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I36576cdda6e011f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I36576cdda6e011f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 03 Sep 2026 00:00:00 CDTIn Executors of Hunt and others v HMRC [2026] UKUT 342 (TCC), the Upper Tribunal dismissed the taxpayers' appeal and found that section 685(6) of the Income Tax Act 2007 (ITA 2007) did not exclude a capital reduction by a UK limited company from the scope of section 685(2) of ITA 2007.https://uk.practicallaw.thomsonreuters.com/Document/I36576cdda6e011f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I87a298c9a25311f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I87a298c9a25311f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 28 Aug 2026 00:00:00 CDTOn 27 August 2026, HMRC published a second technical note on the reforms bringing most unused pension funds and pension death benefits within a deceased person's estate for inheritance tax from 6 April 2027, including how personal representatives obtain pension information and use the withholding, payment and clearance processes.https://uk.practicallaw.thomsonreuters.com/Document/I87a298c9a25311f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia9a01c0da1c411f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia9a01c0da1c411f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 28 Aug 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/Ia9a01c0da1c411f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If55bc8e2a12c11f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If55bc8e2a12c11f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 26 Aug 2026 00:00:00 CDTThe GAAR Advisory Panel has published three opinion notices concluding that disguised remuneration arrangements involving dual payments made through umbrella companies were not a reasonable course of action in relation to the relevant tax provisions.https://uk.practicallaw.thomsonreuters.com/Document/If55bc8e2a12c11f18fc1891fbf1e1888/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8ef3b1e39e2511f182cdae544046ea5d/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8ef3b1e39e2511f182cdae544046ea5d/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 24 Aug 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in September 2026.https://uk.practicallaw.thomsonreuters.com/Document/I8ef3b1e39e2511f182cdae544046ea5d/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I4030501a9ade11f18517a29fb07d803e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I4030501a9ade11f18517a29fb07d803e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 18 Aug 2026 00:00:00 CDTHMRC has updated MTAR10200 in its Mandatory Tax Adviser Registration Manual to provide guidance on the application of the tax adviser registration requirement under section 224 of the Finance Act 2026 to groups and complex business structures.https://uk.practicallaw.thomsonreuters.com/Document/I4030501a9ade11f18517a29fb07d803e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://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%29