Each quarter we bring you the very latest, comprehensive updates on tax. This edition highlights the main tax news from July, August and September, by looking at HMRC publications, announcements and consultations, case decisions and tax legislation.

We look at the economic support measures within the Great British Summer Savings scheme, the package of tax and customs measures announced in Tax Update 2026, and quarterly updates for MTD for ITSA. We also cover developments affecting VAT, business rates and the Capital Goods Scheme, alongside recent tax cases involving online sales, Class 2 NICs, VAT input tax, LLP salaried members, inheritance tax and the Disclosure of Tax Avoidance Schemes rules.

Finally, our experts consider some of the tax issues accountants and their clients should be thinking about or planning for now, including new reporting requirements for directors of close companies, HMRC simple assessments, mandatory payrolling of benefits and HMRC’s increasing use of data. We also look at changes affecting charitable trusts in wills and proposed changes to the taxation of company distributions and repayments of capital.