https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2605.1.2002/productViews/plcuk/Legal updateshttps://uk.practicallaw.thomsonreuters.comTaxhttps://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 02 Jun 2026 00:00:00 CDTHMRC published its new Mandatory Tax Adviser Registration manual on 1 June 2026.https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1bc7c4855de011f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1bc7c4855de011f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 02 Jun 2026 00:00:00 CDTHMRC published a revised version of Statement of Practice 1 (2001) on 29 May 2026. This revised version sets out HMRC's guidance on the application of the investment manager exemption following changes to the legislation made by the Finance Act 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1bc7c4855de011f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I635153ea5dc511f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I635153ea5dc511f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 02 Jun 2026 00:00:00 CDTHMRC published its new Advance Tax Certainty Service manual on 1 June 2026.https://uk.practicallaw.thomsonreuters.com/Document/I635153ea5dc511f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id70885025d8c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id70885025d8c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 01 Jun 2026 00:00:00 CDTHMRC has published CG-APP20 (Anti-avoidance rule for share exchanges and company reconstructions from November 2025) in its Capital Gains Manual, providing finalised guidance on the revised anti-avoidance rules that apply from 26 November 2025 as legislated in Finance Act 2026. The new appendix replaces most of the provisional guidance in Appendix 19 and expands on the practical application of the rules.https://uk.practicallaw.thomsonreuters.com/Document/Id70885025d8c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3f979eca5b5311f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3f979eca5b5311f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 29 May 2026 00:00:00 CDTThe Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026 (SI 2026/560) were made on 27 May 2026, establishing a procedure for resolving disputes between HMRC and recipients of anti-avoidance information notices under FA 2026 as to whether requested information is privileged. The regulations come into force on 19 June 2026.https://uk.practicallaw.thomsonreuters.com/Document/I3f979eca5b5311f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 29 May 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/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8bfe3ede5a0411f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8bfe3ede5a0411f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 28 May 2026 00:00:00 CDTOn 28 May 2026, the OECD published Tax Challenges Arising from Digitalisation of the Economy: Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2026) which further consolidates the commentary on the pillar two global anti-base erosion (GloBE) model rules, incorporating agreed administrative guidance up to the end of May 2026.https://uk.practicallaw.thomsonreuters.com/Document/I8bfe3ede5a0411f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I68128f2557ec11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I68128f2557ec11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 26 May 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in June 2026.https://uk.practicallaw.thomsonreuters.com/Document/I68128f2557ec11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9b2cc6a551a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9b2cc6a551a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 21 May 2026 00:00:00 CDTHMRC updated its Employment Income Manual, Business Income Manual and Property Income Manual on 21 May 2026 to reflect a newly announced increase in the statutory mileage allowances for the 2026-27 tax year.https://uk.practicallaw.thomsonreuters.com/Document/Id9b2cc6a551a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I982f244d54ee11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I982f244d54ee11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 21 May 2026 00:00:00 CDTHMRC has published HMRC: Foreign Permanent Establishment Exemption: Policy paper, announcing the government's intention to make the foreign permanent establishment (PE) exemption mandatory for UK-resident companies.https://uk.practicallaw.thomsonreuters.com/Document/I982f244d54ee11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifd39f6d454f111f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifd39f6d454f111f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 21 May 2026 00:00:00 CDTThe Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026 (SI 2026/552) has appointed 21 May 2026 as the day on which the late payment and repayment interest provisions of the Finance Act 2009 come into force for penalties relating to the non-disclosure and promotion of tax avoidance schemes.https://uk.practicallaw.thomsonreuters.com/Document/Ifd39f6d454f111f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I99493f27529a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I99493f27529a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 19 May 2026 00:00:00 CDTOn 18 May 2026, HMRC published guidance on a targeted advance assurance service to enable eligible small and medium-sized enterprises (SMEs) to request clarification on up to two specific complex or high-risk areas of a research and development (R&D) tax relief claim before making it.https://uk.practicallaw.thomsonreuters.com/Document/I99493f27529a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I99a0bd49532c11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I99a0bd49532c11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 19 May 2026 00:00:00 CDTOn 18 May 2026, the OECD published Global minimum tax: Release of a common understanding of implementing jurisdictions and further administrative guidance to support compliance, setting out measures agreed among jurisdictions implementing the Global Minimum Tax (GMT) from 2024 to protect multinational enterprise (MNE) groups from penalties arising from delays in activating GloBE Information Return (GIR) exchange relationships.https://uk.practicallaw.thomsonreuters.com/Document/I99a0bd49532c11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I48081eba4f1e11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I48081eba4f1e11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 14 May 2026 00:00:00 CDTIn Take 3.9 TV Partnership and others v HMRC [2026] UKFTT 696 (TC), the First-tier Tribunal held that five film partnerships were carrying on trades despite a paramount fiscal motive but that only equity-funded contributions, not borrowed amounts, constituted expenditure incurred on film production qualifying for tax relief.https://uk.practicallaw.thomsonreuters.com/Document/I48081eba4f1e11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibaf971f94dd411f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibaf971f94dd411f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 13 May 2026 00:00:00 CDTThe First-tier Tribunal in HC-One No 1 Ltd v HMRC [2026] UKFTT 678 (TC) denied clawback of stamp duty land tax (SDLT) group relief for intra-group property transfers occurring less than three years before the group relationship was broken as the break was caused by a members' voluntary liquidation. The tribunal further held that there had been no tax avoidance main purpose and that the anti-avoidance provisions of section 75A of the Finance Act 2003 did not apply.https://uk.practicallaw.thomsonreuters.com/Document/Ibaf971f94dd411f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I440d27d1494111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I440d27d1494111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 07 May 2026 00:00:00 CDTIn Professional Game Match Officials Ltd v HMRC [2026] UKFTT 654 (TC), the First-tier Tribunal determined that referees' individual match contracts were not employment contracts. While the first and second Ready Mixed Concrete (RMC) tests of mutuality and control were met, the decision was not a borderline case because the application of the third RMC multifactorial test showed that the relationship lacked the defining hallmarks of employment.https://uk.practicallaw.thomsonreuters.com/Document/I440d27d1494111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic5170118440811f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic5170118440811f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 30 Apr 2026 00:00:00 CDTThe National Insurance Contributions (Employer Pensions Contributions) Bill received Royal Assent on 29 April 2026, becoming the National Insurance Contributions (Employer Pensions Contributions) Act 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ic5170118440811f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I542b14a0440111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I542b14a0440111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 30 Apr 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/I542b14a0440111f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia10bfc1a417d11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia10bfc1a417d11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 27 Apr 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in May 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ia10bfc1a417d11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I81ec56173e8b11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I81ec56173e8b11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 23 Apr 2026 00:00:00 CDTOn 22 April 2026, HM Treasury announced that it would include legislation in Finance Bill 2027 (with effect from 1 May 2026) to prevent the net present value of rents under assured tenancies under the Housing Act 1988 (as amended by the Renters' Rights Act 2025) being subject to SDLT.https://uk.practicallaw.thomsonreuters.com/Document/I81ec56173e8b11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I19d0517f3d5211f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I19d0517f3d5211f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 21 Apr 2026 00:00:00 CDTIn HMRC v Burlington Loan Management DAC [2026] EWCA Civ 461, the Court of Appeal held that Article 12(5) of the UK-Ireland double taxation treaty did not apply to prevent the application of Article 12(1) exempting an interest payment, to an assignee of a debt claim, from UK withholding tax.https://uk.practicallaw.thomsonreuters.com/Document/I19d0517f3d5211f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibf3bf8e53ca311f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibf3bf8e53ca311f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 20 Apr 2026 00:00:00 CDTIn HMRC v M R Currell Ltd [2026] EWCA Civ 445, the Court of Appeal held that a contribution made by a company to an employee benefit trust (EBT) to enable the EBT to make a genuinely repayable loan to a director of the company was not taxable as earnings under section 62(2) of ITEPA 2003.https://uk.practicallaw.thomsonreuters.com/Document/Ibf3bf8e53ca311f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5e87b83d3b0611f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5e87b83d3b0611f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 20 Apr 2026 00:00:00 CDTWe have published an article on how to develop yourself and your team for in-house success and recognition.https://uk.practicallaw.thomsonreuters.com/Document/I5e87b83d3b0611f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If634e7ac38d011f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If634e7ac38d011f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 15 Apr 2026 00:00:00 CDTIn Centrica Energy Storage Ltd v HMRC [2026] UKFTT 566 (TC), the First-tier Tribunal held that the taxpayer's income from services provided to its subsidiary for gas extraction constituted "oil extraction activities" under section 272(3) of the Corporation Tax Act 2010 and was, therefore, subject to ring fence corporation tax and the supplementary charge.https://uk.practicallaw.thomsonreuters.com/Document/If634e7ac38d011f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9093235a38c511f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9093235a38c511f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 15 Apr 2026 00:00:00 CDTIn Clearwater Hampers Ltd v HMRC [2026] UKFTT 567 (TC), the First-tier Tribunal found that the test in Card Protection Plan Ltd v HMRC (Case C-349/96) EU:C:1999:93 can apply where there is more than one principal supply, so that a supply can be ancillary to each of the principal supplies.https://uk.practicallaw.thomsonreuters.com/Document/I9093235a38c511f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If634e49c38d011f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If634e49c38d011f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 15 Apr 2026 00:00:00 CDTIn Orsted West of Duddon Sands (UK) Ltd and others v HMRC [2026] UKSC 12 (referred to in the tribunals as Gunfleet Sands Ltd and others v HMRC), the Supreme Court held that expenditure on various studies and surveys carried out in the process of designing and constructing offshore windfarms did not qualify for capital allowances as it was not capital expenditure "on the provision of" plant under section 11(4) of CAA 2001.https://uk.practicallaw.thomsonreuters.com/Document/If634e49c38d011f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I059fbf71333e11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I059fbf71333e11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 09 Apr 2026 00:00:00 CDTIn CATS North Sea Ltd v HMRC [2026] UKUT 142 (TCC), the Upper Tribunal ruled that the First-tier Tribunal had erred in finding that the transfer of a hydrocarbon pipeline interest within a corporate group was entirely within Part 22 of CTA 2010, having considered that section 279 did not prevent Part 22 applying.https://uk.practicallaw.thomsonreuters.com/Document/I059fbf71333e11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8fab611c320311f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8fab611c320311f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 08 Apr 2026 00:00:00 CDTIn The Personal Representatives of Mukesh Sehgal and another v HMRC [2026] UKFTT 516 (TC), the First-tier Tribunal found that accounting records maintained in Jersey did not constitute a "register" under section 275(1)(e) of the Taxation of Chargeable Gains Act 1992.https://uk.practicallaw.thomsonreuters.com/Document/I8fab611c320311f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia55bda682e4411f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia55bda682e4411f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 02 Apr 2026 00:00:00 CDTThe Social Security Contributions (Umbrella Companies) Regulations 2026 (SI 2026/388) were made on 1 April 2026 and come into force on 6 April 2026. They introduce umbrella company joint and several liability for classes 1, 1A and 1B NICs.https://uk.practicallaw.thomsonreuters.com/Document/Ia55bda682e4411f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1f11161e2d0711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1f11161e2d0711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 31 Mar 2026 00:00:00 CDTA new practice note that guides users to the tax regime that applies when a UK-based medium or large private sector client engages a worker.https://uk.practicallaw.thomsonreuters.com/Document/I1f11161e2d0711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29