Issue : Vol 198, Issue 5057

Less than 6% of businesses have completed the implementation of revised FRS 102 requirements, a poll organised by Azets has revealed. More than one-quarter (27.6%) had not started yet, 36.5% were...

HMRC is increasing interest rates for late payments for most taxes, after the Bank of England’s decision to increase the base rate to 4% from 3.75%. From 16 November 2026, the rate for late paid...

HMRC’s November 2026 employment-related securities (ERS) bulletin includes details of the new versions of the employment-related securities end-of-year return templates. These can be submitted from 6...

It’s time for some making tax digital exemption housekeeping.

Immigration costs paid by the employer.

Finance Bill The Finance Bill 2026-27, also known as the Finance Bill 2027, and explanatory notes have been published. The bill has 243 clauses and 17 schedules. It received its first reading on 3...

K Sharif (TC10080)

Tyler Security Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 October 2026

N Powell v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 October 2026

CRC v The Mersey Docks and Harbour Company Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 October 2026

S Fullerton (TC10067)