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Issue : Vol 197, Issue 5021

Issue : Vol 197, Issue 5021

19 Feb 2026
IN THIS ISSUE

Is there a cure for the million-plus late filers?

Change ahead
Pillar Two side-by-side agreement.
International tax
Dividend payments
Dividends and dependants
Input tax on taxi fares booked through an online platform? I am confused about the new rules for private hire vehicles (PHV) and whether our business can claim input tax on rides for our staff when...
Views are sought on the draft secondary legislation for the carbon border adjustment mechanism (CBAM) that will place a carbon price on specified goods imported to the UK from sectors that are at risk...
Details of a new loan charge settlement opportunity have been published by HMRC. It is open to anyone with outstanding loan charge liabilities, including employers, and key features include: the new...
New users of HMRC digital services must now create a GOV.UK One Login to sign in as HMRC phases out government gateway service. HMRC said: ‘The rollout for HMRC customers will be gradual and...
Between October and December 2025, 79.6% of taxpayer interactions with HMRC were through automated or digital self-serve channels (up from 78.1% for the same period in 2024-25, and up from 73.2% in...
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