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.
January 2026 tax update: the APR and BPR allowance is raised, an SDLT overpayment claim succeeds, the 31 January deadline, host employer NICs and preparing for April 2026.
December 2024 tax update: the 31 January deadline, the Scottish Budget, a film scheme win, trust appointments undone, EBT loans and payments to departing directors.
November 2024 tax update: the Finance Bill confirms higher CGT rates, IHT on pensions and business assets, the employer NIC Bill and an actor's £4.5m sale of rights.