The merged R&D scheme, new CT600L boxes from April 2026, HMRC’s Targeted Advance Assurance pilot and a software filing crisis — six things every CFO must act on now.
The High Court has confirmed that HMRC cannot veto a restructuring plan under Part 26A of the Companies Act 2006. Waldorf Production UK Plc rewrites the rules on tax loss monetisation, HMRC engagement, and the no-worse-off test in distressed M&A.
The employer NIC changes that took effect on 6 April 2026 are now visible in every payroll run. Here is what the 15% rate, the reduced £5,000 secondary threshold, and the expanded £10,500 Employment Allowance mean for your business — and six CFO actions before the 19 July Class 1A deadline.
From 6 April 2026, the Finance Act 2026 quadruples the EMI gross assets threshold to £120m, doubles the employee limit to 500, and extends the exercise window to 15 years. If your company previously outgrew EMI, the rules have changed in your favour — but you have three weeks to notify HMRC of this year’s option grants.
From 6 April 2026, Business Property Relief and Agricultural Property Relief are capped at 100% on the first £2.5 million of qualifying assets per person. Above that threshold, only 50% relief applies — an effective IHT rate of 20%. Here is what changed, who it hits, and what CFOs at owner-managed businesses should do now.
The main rate WDA dropped from 18% to 14% on 1 April 2026 and CATS North Sea Ltd v HMRC [2026] UKUT 142 just delivered a £144m capital allowances swing. Six CFO actions before your year-end.
Three employment tax changes converging in 2026 and 2027 require CFO action now: mandatory payrolling of benefits in kind from April 2027, new exemptions for home working equipment, eye tests and flu vaccinations, and the salary sacrifice pension NIC cap receiving Royal Assent in April 2026.
The First-tier Tribunal has ruled that a Joint and Several Liability Notice issued under Schedule 13, Finance Act 2020 is a criminal charge under Article 6 ECHR — shifting the burden of proof to HMRC and opening public law grounds of challenge for directors facing personal liability for company tax debts.
A First-tier Tribunal has ruled that public EV charging qualifies for the 5% reduced VAT rate, not 20%. For CFOs managing EV fleets or workplace charging, there is a four-year window to recover overpaid VAT. Here is what the Charge My Street case means and what to do now.
The Finance (No.2) Act 2025-26 has delivered the most significant overhaul of UK transfer pricing rules since 2004. Most changes
