HMRC have launched a consultation on ‘Modernising the agency work regulatory framework’. Proposals include simplifying, modernising, and clarifying the Conduct of Employment Agencies and Employment Business Regulations 2003 and examining aspects of the Agency Workers Regulations 2010.
The government has launched a new campaign to assist people with their everyday tax affairs. It is designed to build knowledge in areas such as tax basics, working life, small businesses and retirement. This comes in the same week as the first 'Tax Awareness Week', which is led by the Association of Taxation Technicians (ATT) and the Chartered Institute of Taxation (CIOT).
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In Tuesday’s Spring Forecast, the Chancellor kept her promise of making no major tax or spending policy announcements, in line with the government’s commitment to hold only one significant fiscal event a year, at the Budget.
HMRC have released Employment-Related Securities (ERS) Bulletin 64, which contains details of changes to the Enterprise Management Incentives (EMI) scheme thresholds, end-of-year reporting requirements and the mandatory tax adviser registration.
In Ian Oscroft & Ors v HMRC [2026] TC09787, the First Tier Tribunal (FTT) agreed with HMRC's decision to tax capital receipts as income under the anti-avoidance 'Transaction in Securities' regime, but upheld the taxpayers' appeal due to HMRC's assessments being invalid.
The Chancellor, Rachel Reeves, presented the Spring Forecast on 3 March 2026. In a statement to the House of Commons, she responded to the Office for Budget Responsibility's (OBR's) interim update on the economy and public finances.
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This week brings a mixture of practical updates, policy developments and cautionary tales for advisers and businesses navigating an increasingly complex tax landscape.
In Andrew Charles Ferguson & Gemma Mary Ferguson v HMRC [2026] TC09782, the First Tier Tribunal (FTT) found that residential rates applied on a property purchase where a let paddock formed part of the grounds of the property.
In Francis Uzoh v HMRC [2026] TC09775, the First Tier Tribunal (FTT) found that claims for business travel and subsistence expenses were invalid as the expenses were 'ordinary commuting'.
HMRC recently published new guidance on mandatory registration for tax advisers, coming into force in May 2026, but there is still uncertainty surrounding the new regime, with some professional bodies asking for further clarification from HMRC.
