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Amendments coming to Trust Registration Service requirements this summer
On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8) were laid before Parliament.
Pension withdrawals and consolidations: unintended consequences
The UK pensions system is designed to reward long-term saving. However, in practice, the transition from accumulation to decumulation is rarely a smooth path.
Online platform reporting: increased HMRC scrutiny
Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers using them in 2025.
The landlord challenge: adapting to MTD for Income Tax
The introduction of Making Tax Digital for Income Tax from 6 April 2026 is often described as a broad reform affecting sole traders and landlords alike.
Savings for disabled people: the case for a simpler approach
For many disabled people, and for those who support them, the ability to build up savings can be critical.
Preserving heritage: a changing inheritance tax landscape
Heritage estates do not fit neatly into the UK’s inheritance tax framework. They are not simply investment portfolios to be traded or businesses to be broken up.
Mixed-use stamp duty land tax: history of commercial abuse
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.
Cross-border structuring: US citizens with UK limited companies
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
Finance Bill 2025-26: ATT briefing on proposed HMRC powers relating to digital communications
Clause 258 of the Finance Bill (which may have become a Finance Act by the time of reading) will allow HMRC to issue outbound correspondence digitally as the default position.
