Issue : Vol 198, Issue 5045

HMRC is consulting on draft regulations to provide transitional tax provisions when the normal minimum pension age (NMPA) increases from age 55 to age 57 from 6 April 2028. The draft regulations...

Practice news from around the country.

Partial exemption annual adjustment for charities.

Budget The chancellor has announced that he will present his Budget on 28 October 2026. tinyurl.com/hmtbudgetdate2026 ERS bulletin HMRC’s August Employment Related Securities (ERS) Bulletin has...

S Knight (TC9962)

CRC v Candy, Upper Tribunal (Tax and Chancery Chamber), 27 July 2026

R Warner v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 July 2026

Lexgreen Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 July 2026

Compound Photonics Ltd (TC9934)