UK: Public consultation on hybrid mismatches rule

The UK’s His Majesty’s Revenue and Customs (HMRC) has published a guidance, on 30 June 2026, on the process for submitting returns for Pillar Two  top-up taxes in the UK, Pillar Two top-up taxes submission of returns (Notice 3). This notice

The UK’s  His Majesty Revenue and Customs (HMRC) has launched a public consultation on the VAT treatment of land sales intended for the construction of new social housing, including a proposal to introduce a new VAT zero-rate on 23 June

The UK’s His Majesty's Revenue and Customs (HMRC) has published a policy paper and draft legislation setting out reforms to the Capital Gains Tax (CGT) relief available for gifts of business assets. The policy paper, published on 23 June 2026,

The UK’s  HMRC has launched a consultation on plans to introduce mandatory registration for customs intermediaries that submit customs declarations on behalf of traders, as part of wider efforts to improve compliance, protect revenue and

The UK government has unveiled a broad package of tax and customs reforms aimed at simplifying compliance, expanding digital services and strengthening tax enforcement. Announced in a statement by Exchequer Secretary to the Treasury Dan Tomlinson on

The UK’s HM Revenue & Customs has published a policy paper providing clarification of the increase in the Electricity Generator Levy (EGL) on 17 June 2026. As previously announced, the EGL rate will rise from 45% to 55% with effect from 1