Tax update February 2026: loan charge and late payment penalties
February 2026 tax update: transactions in securities, the High Income Child Benefit Charge, late payment penalties, the UK–India social security deal and the loan charge.
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February 2026 tax update: transactions in securities, the High Income Child Benefit Charge, late payment penalties, the UK–India social security deal and the loan charge.
July 2024 tax update: the non-dom regime to be replaced, the end of furnished holiday lettings, the reduced IHT rate, automated penalty notices and Self Assessment changes.
December 2023 tax update: invented case law sinks a penalty appeal, HMRC hardens its view on US LLCs, a new disclosure service, SA letters end and NIC cuts become law.
April 2023 tax update: smaller allowances for the new tax year, higher pension limits, HMRC's burden to prove carelessness, reasonable excuse rulings and the National Living Wage.