Finance Act 2026: Contents
The Finance (No. 2) Bill 2025-26 was published on 4 December 2025 and received Royal Assent on 18 March 2026 to become Finance Act 2026. This is a summary of its contents, which includes legislation for the new 40% First Year Allowance, the registration of tax advisers, and the reform of Agricultural Property Relief and Business Property Relief.