DTA between Bulgaria and United Kingdom approved by Bulgaria

UK’s HMRC has issued updated guidance on the foreign income and gains (FIG) regime on 6 April 2026, setting out eligibility criteria, claim procedures, qualifying income and gains, and the implications for tax allowances. Background: FIG

Bulgaria’s Ministry of Finance (MoF) has launched a public consultation, on 2 April 2026, on a draft law amending the Corporate Income Tax Act (CITA) to enhance tax incentives for corporate donations supporting the sports sector. The proposed

The UK’s Financial Reporting Council (FRC) announced it has published guidance for audit firms on using generative and agentic AI tools in audit engagements on 30 March 2026. The guidance sets out how firms can mitigate risks to audit quality

Estonia’s government approved the signing of the income and capital tax treaty with the UK on 19 March 2026. The updated treaty is structured to comply with current international norms, in accordance with the OECD/G20 Base Erosion and Profit

The UK’s HM Revenue & Customs (HMRC) has published guidance on handling tax adviser sanctionable conduct, effective from 16 March 2026. From 1 April 2026, HMRC can take stronger action against advisers who deliberately contribute to tax

UK’s His Majesty’s Revenue and Customs (HMRC) has introduced regulations requiring the use of compatible software to submit information on business and property income and to maintain associated records. This information will be used to