Technical Articles
This section contains articles from our Technical Team about areas of interest and recent developments in tax. Articles reflect the position at the date of publication.
Our coverage of the most recent Budget can be found on our dedicated Budget 2025 hub.
If you have any comments, would like to register an interest in a particular subject or have any suggestions for future articles, please contact the Technical Team.
February 2026
- 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)