https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2604.1.2004/productViews/plcuk/Legal updateshttps://uk.practicallaw.thomsonreuters.comTaxhttps://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/I2d65104842ef11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2d65104842ef11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 30 Apr 2026 00:00:00 CDTThomson Reuters will have its first of two mental health days this year on Friday 8 May 2026. Practical Law editorial teams will not be working on that day.https://uk.practicallaw.thomsonreuters.com/Document/I2d65104842ef11f1bf8d82e776af4c9e/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%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%29