https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2603.1.2005/productViews/plcuk/Legal updateshttps://uk.practicallaw.thomsonreuters.comTaxhttps://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%29https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 31 Mar 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/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56b3328e2b8a11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56b3328e2b8a11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 31 Mar 2026 00:00:00 CDTIn HMRC v Colchester Institute Corporation [2026] EWCA 363, the Court of Appeal dismissed HMRC's appeal and upheld the Upper Tribunal's decision that government grants provided to a further education college for educational and vocational training services to eligible students constituted a supply of services for consideration for VAT purposes.https://uk.practicallaw.thomsonreuters.com/Document/I56b3328e2b8a11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibf77475b2c3511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibf77475b2c3511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 30 Mar 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in April 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ibf77475b2c3511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia4bcc62f291211f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia4bcc62f291211f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 26 Mar 2026 00:00:00 CDTOn 26 March 2026, Advocate General Kokott handed down opinions on a large number of appeals in a long-running case regarding a 2016 European Commission decision which found that a Belgian excess profit tax scheme constituted illegal state aid.https://uk.practicallaw.thomsonreuters.com/Document/Ia4bcc62f291211f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0e98285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0e98285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 26 Mar 2026 00:00:00 CDTHMRC has updated its Construction Income Scheme Manual to add a new section on the construction industry scheme fraud measures introduced in Finance Act 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0e98285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0e71285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0e71285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 25 Mar 2026 00:00:00 CDTThe Income Tax (Digital Obligations) Regulations 2026 (SI 2026/336) were made on 25 March 2026 and take effect from 1 April 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ie25b0e71285e11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I44d1842e27cf11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I44d1842e27cf11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 25 Mar 2026 00:00:00 CDTThe Department for Business and Trade has published a consultation paper seeking views on a proposed framework for a corporate re-domiciliation regime for companies seeking to relocate to the UK.https://uk.practicallaw.thomsonreuters.com/Document/I44d1842e27cf11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 23 Mar 2026 00:00:00 CDTThe Finance Act 2026 was published on 20 March 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9b4734ae243f11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9b4734ae243f11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 20 Mar 2026 00:00:00 CDTIn HMRC v Brzezicki [2026] UKUT 125 (TCC), the Upper Tribunal ruled that the First-tier Tribunal had erred in finding that a property was mixed-used for SDLT purposes, having taken into account irrelevant factors, such as future commercial use.https://uk.practicallaw.thomsonreuters.com/Document/I9b4734ae243f11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1b26a72a238711f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1b26a72a238711f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 19 Mar 2026 00:00:00 CDTHM Treasury published a call for evidence on repealing the advance corporation tax rules titled Advance Corporation Tax Reform: Call for Evidence on 19 March 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1b26a72a238711f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I18d59307231511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I18d59307231511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 19 Mar 2026 00:00:00 CDTHMRC published Reporting company payments to participators on 19 March 2026, launching a consultation on a proposed new reporting requirement for close companies.https://uk.practicallaw.thomsonreuters.com/Document/I18d59307231511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 19 Mar 2026 00:00:00 CDTThe Finance Bill 2026 had its second and third Lords readings on 17 March 2026 and received Royal Assent the following day.https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8b1d9e8a216611f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8b1d9e8a216611f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 17 Mar 2026 00:00:00 CDTWe have published these Ask queries this week.https://uk.practicallaw.thomsonreuters.com/Document/I8b1d9e8a216611f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8b1d7971216611f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8b1d7971216611f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 17 Mar 2026 00:00:00 CDTThe Social Security (Contributions) (Amendment No. 2) Regulations 2026 (SI 2026/294) were made on 12 March 2026. These remove the ability to pay voluntary class 2 National Insurance contributions (NICs) for periods abroad and restrict the ability to pay class 3 NICs for such periods. HMRC explains the changes in Voluntary National Insurance contributions for periods abroad from 6 April 2026 and Check the new rules on or before 5 April 2026 for paying voluntary National Insurance for time abroad, which it published on 16 March 2026.https://uk.practicallaw.thomsonreuters.com/Document/I8b1d7971216611f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I309771441ee511f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I309771441ee511f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 16 Mar 2026 00:00:00 CDTThe Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026 (SI 2026/289) were made on 12 March 2026. These reintroduce nil returns and exempt payments to public bodies from the construction industry scheme (CIS).https://uk.practicallaw.thomsonreuters.com/Document/I309771441ee511f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9bf6367d1eee11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9bf6367d1eee11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Sun, 15 Mar 2026 00:00:00 CDTIn HMRC v Harte [2026] UKUT 112 (TCC), the Upper Tribunal upheld a First-tier Tribunal decision that discovery assessments cannot validly include losses of tax which do not satisfy the relevant conduct conditions in section 29(4) of TMA 1970 (where section 29(5) was not relevant) or which fall outside the applicable time limits in section 36 of TMA 1970.https://uk.practicallaw.thomsonreuters.com/Document/I9bf6367d1eee11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I60f41a1e1d6811f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I60f41a1e1d6811f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 12 Mar 2026 00:00:00 CDTThe Court of Appeal has upheld the decisions of the Upper and First-tier Tribunals, denying intangible asset amortisation under Part 8 of CTA 2009. The deeming provisions of section 1259 of CTA 2009 required the notional UK resident company to have the ownership and control characteristics of the LLP when applying the related party test in section 882 of CTA 2009.https://uk.practicallaw.thomsonreuters.com/Document/I60f41a1e1d6811f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 12 Mar 2026 00:00:00 CDTThe Finance Bill 2026 completed its Commons Report stage and had its third Commons reading on 11 March 2026. The Bill had its first Lords reading and a revised version of the Bill was published on 12 March 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib8a034691dfe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib8a034691dfe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 12 Mar 2026 00:00:00 CDTOn 12 March 2026, the government published a consultation with proposals to extend the scope of uncertain tax treatment to additional taxes, including SDLT, NICs and CGT, and to additional taxpayers; individuals and trusts. The government also suggests adding a new notification trigger and intends new legislation to be included in the next Finance Bill, to apply with effect from 1 April of the following year.https://uk.practicallaw.thomsonreuters.com/Document/Ib8a034691dfe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I79a64d971ba511f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I79a64d971ba511f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 09 Mar 2026 00:00:00 CDTIn Putney Power Limited and Piston Heating Services Limited v HMRC [2026] UKUT 105, the Upper Tribunal remade the decision of the First-tier Tribunal but dismissed both taxpayers' appeals, finding that their trades had not commenced within two years of the issue of EIS shares (as required under section 179(2)(b) of ITA 2007).https://uk.practicallaw.thomsonreuters.com/Document/I79a64d971ba511f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I97a118d319ef11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I97a118d319ef11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 09 Mar 2026 00:00:00 CDTSeveral amendments were made to the National Insurance Contributions (Employer Pensions Contributions) Bill during its Lords Report stage on 5 March 2026. A revised version of the Bill was published the same day.https://uk.practicallaw.thomsonreuters.com/Document/I97a118d319ef11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id587be50194711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id587be50194711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 06 Mar 2026 00:00:00 CSTIn Lester v HMRC [2026] UKFTT 00323 (TC), the First-tier Tribunal allowed the taxpayer's appeal against HMRC's rejection of early trade loss relief claims under section 72 of ITA 2007, holding that entries in box 22 of the tax return partnership pages amounted to carry-forward claims under section 83 of ITA 2007 but that unused losses subject to such carry-forward claims could nevertheless be used under section 72, provided there was no double counting.https://uk.practicallaw.thomsonreuters.com/Document/Id587be50194711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic8ae385712fe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic8ae385712fe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 06 Mar 2026 00:00:00 CSTWe have updated our resources for trainees, new joiners and those putting together training materials for them.https://uk.practicallaw.thomsonreuters.com/Document/Ic8ae385712fe11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Icbc71fb8188011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Icbc71fb8188011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 05 Mar 2026 00:00:00 CSTIn Sajedi and others v HMRC [2026] UKUT 102 (TCC), the Upper Tribunal has, in a consent order, allowed the taxpayers' appeals with the result that they are entitled to a refund of the SDLT surcharge for additional dwellings because they replaced their only or main residence due to a declaration of trust resulting in a transfer of 1% of that residence.https://uk.practicallaw.thomsonreuters.com/Document/Icbc71fb8188011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic8f4cbb317ed11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic8f4cbb317ed11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 05 Mar 2026 00:00:00 CSTOn 2 March 2026, the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2026 (SI 2026/196) were made repealing the shadow ACT rules, and amending the unrelieved surplus ACT rules, in the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations (SI 1999/358).https://uk.practicallaw.thomsonreuters.com/Document/Ic8f4cbb317ed11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2076a0b5169111f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2076a0b5169111f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 03 Mar 2026 00:00:00 CSTOn 3 March 2026, the government tabled amendments to the provisions of the Finance Bill 2026 relating to permanent establishments, the tax treatment of carried interest, umbrella companies and internationally mobile employees.https://uk.practicallaw.thomsonreuters.com/Document/I2076a0b5169111f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29