2026 Technical Articles

February 2026

• Tax Awareness Week - the importance of being tax aware (written for and available on Taxation)
• Uncertainty reigns on new tax adviser registration (written for and available on AccountingWEB)
• MTD Update: Make a plan for sign-up (written for and available on Taxation)
• Do I need to complete a tax return?: Recent changes to self-assessment (written for British Tax Review) 
• 2026/27 Tax year updates & housekeeping for individuals 
• Beyond borders: Offshore complexities to consider for MTD (written for and available on AccountingWEB)
• Beyond borders: What is the impact of MTD outside the UK? (written for and available on AccountingWEB)
• Get to grips with the new MTD penalties now (written for and available on AccountingWEB)
• Making Tax Digital exemption cases, when and how to apply

January 2026

• Scottish Budget 2026 – setting the scene for further devolution (written for and available on Taxation)
• How does the income exemption work for MTD (updated 26 January 2026)
• Concerns over the scope of new conduct rules for advisers (written for and available on Tax Journal)
• Scottish Budget: Changes and hidden complications (written for and available on AccountingWEB)
• The increasing importance of the MTD penalty position (written for and available on Taxation)