DTA between Bulgaria and United Kingdom approved by Bulgaria

The UK has amended its Climate Change Levy (CCL) rules with the introduction of the Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2026, made on 11 March 2026 and effective from 12 March 2026. The regulations

The UK’s HM Revenue & Customs (HMRC) initiated a public consultation, on 12 March 2026, regarding the expansion and improvement of the Uncertain Tax Treatment (UTT) regime, under which large in-scope taxpayers must inform HMRC of any uncertain

The UK tax authority, HM Revenue & Customs (HMRC) has initiated a consultation on 10 March 2026 regarding the updates and standardisation of the format of UK corporation tax computations. The government is introducing prescribed formats for

The UK government will abolish the shadow Advance Corporation Tax (ACT) system from April 2026, streamlining the way businesses can use their existing ACT balances. Shadow Advance Corporation Tax (Shadow ACT) is a UK notional tax mechanism

On 18 February 2026 the Arts Council England published a review of the impact of the UK’s cultural tax reliefs. The cultural tax reliefs (CTR) are the theatre tax relief; orchestra tax relief; and the museums and galleries exhibition tax relief.

Bulgaria has published Decree No. 61 of 25 February 2026, enacting the law ratifying the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to the