{"id":35377,"date":"2026-01-16T10:41:53","date_gmt":"2026-01-16T09:41:53","guid":{"rendered":"https:\/\/figsflow.com\/uk\/?p=35377"},"modified":"2026-02-03T06:45:15","modified_gmt":"2026-02-03T05:45:15","slug":"weekly-news-updates-for-uk-accountants-12-16-january-2026-figsflow","status":"publish","type":"post","link":"https:\/\/figsflow.com\/uk\/weekly-news-updates-for-uk-accountants-12-16-january-2026-figsflow\/","title":{"rendered":"Weekly News &amp; Updates for UK Accountants (12-16 January 2026) | FigsFlow"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"35377\" class=\"elementor elementor-35377\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6c708f e-flex e-con-boxed e-con e-parent\" data-id=\"a6c708f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-881c5c2 elementor-widget elementor-widget-text-editor\" data-id=\"881c5c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>UK accountants have been greeted by <strong>three significant tax announcements<\/strong> this week. HMRC is chasing BADR lifetime limit breaches. Corporate reconstruction rules tightened post-Budget. And Scottish taxpayers face threshold changes from April 2026.<\/p><p>Here are the details.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-251a4c1 elementor-widget elementor-widget-heading\" data-id=\"251a4c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BADR Lifetime Limit: HMRC Sends Warning Letters <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2aa5fb0 elementor-widget elementor-widget-text-editor\" data-id=\"2aa5fb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>HMRC is writing to taxpayers who claimed <a href=\"https:\/\/www.icaew.com\/insights\/tax-news\/2026\/jan-2026\/taxpayers-may-have-exceeded-badr-lifetime-limit\" target=\"_blank\" rel=\"noopener\">Business Asset Disposal Relief (BADR) in 2024\/25<\/a> returns and may have exceeded the \u00a31m lifetime limit.<\/p>\n<p>Two letter types are circulating:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df4c970 ui-e-icon-left ui-e-left elementor-align-left elementor-widget elementor-widget-uicore-icon-list\" data-id=\"df4c970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uicore-icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <ul>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            Letter One: Already Over the Limit Sent                          <\/span>\n                        <p class=\"ui-e-text\"> When HMRC records show taxpayers exceeded the lifetime limit before their 2024\/25 claim. Recipients must remove the BADR claim entirely. <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            Letter Two: Pushed Over by Latest Claim Issued                          <\/span>\n                        <p class=\"ui-e-text\"> When the 2024\/25 claim takes total BADR over the \u00a31 million cap. Recipients must amend returns so cumulative claims stay within limits.  <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                    <\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-477b162 elementor-widget elementor-widget-text-editor\" data-id=\"477b162\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Taxpayers believing their claims are correct should contact HMRC using the letter details. Others must amend returns by stated deadlines. Ignoring letters triggers HMRC amendments, enquiries, interest charges and potential penalties.<\/p><p>Current BADR rates are 10% for 2024\/25, rising to 14% for 2025\/26 and 18% for 2026\/27. The \u00a31m lifetime limit has applied since 11 March 2020, down from \u00a310m previously.<\/p><p>Agents receive copies of client letters. Review client files immediately if BADR claims were made.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae1920c elementor-widget elementor-widget-heading\" data-id=\"ae1920c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Corporate Reconstructions: Anti-Avoidance Rules Overhauled <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28d2438 elementor-widget elementor-widget-text-editor\" data-id=\"28d2438\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Autumn Budget 2025 introduced major changes to share exchange and reorganisation treatment. Changes are now in Finance Bill 2025\/26.<\/p><p>The Critical Change HMRC removed wording requiring the exchange itself be part of a tax avoidance scheme. Relief now fails if any component of the wider arrangements carries a tax avoidance purpose, even when the exchange is commercially driven.<\/p><p><strong>Additional changes include:<\/strong><\/p><ul><li>Partial relief denial replaces the previous all-or-nothing approach<\/li><li>The 5% shareholder safe harbour has been removed entirely<\/li><li>Taxpayers must explain every transaction step in detail<\/li><\/ul><p>These changes respond to recent HMRC court defeats where previous wording proved inadequate.<\/p><p>These changes apply from 26 November 2025. Transitional protection exists for clearance applications submitted before that date if transactions are completed by 26 January 2026 or within 60 days of clearance being granted.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1175252 elementor-widget elementor-widget-heading\" data-id=\"1175252\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Scottish Budget 2026\/27: Threshold Increases &amp; Business Relief <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51a404d elementor-widget elementor-widget-text-editor\" data-id=\"51a404d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Scottish Budget delivered on 13 January includes income tax and business rates changes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eb01a5 elementor-widget elementor-widget-heading\" data-id=\"6eb01a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Income Tax Changes <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0331a07 elementor-widget elementor-widget-text-editor\" data-id=\"0331a07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The thresholds for the starter, basic and intermediate rates will increase by 7.4% for 2026\/27. The rates themselves remain unchanged, and there are no changes to the higher, advanced and top rate bands.<\/p><p>Here&#8217;s the comparison:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffe04ff bdt-hide-entries-on-mobile-yes elementor-widget elementor-widget-bdt-table\" data-id=\"ffe04ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-table bdt-overflow-auto \" id=\"bdt-table-ffe04ff\">\n\n\n\t\t\t<table>\n  <thead>\n    <tr>\n      <th>Band<\/th>\n      <th>2025\/26<\/th>\n      <th>2026\/27<\/th>\n      <th>Rate<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>Starter<\/td>\n      <td>\u00a312,571-\u00a315,397<\/td>\n      <td>\u00a312,571-\u00a316,537<\/td>\n      <td>19%<\/td>\n    <\/tr>\n    <tr>\n      <td>Basic<\/td>\n      <td>\u00a315,398-\u00a327,491<\/td>\n      <td>\u00a316,538-\u00a329,526<\/td>\n      <td>20%<\/td>\n    <\/tr>\n    <tr>\n      <td>Intermediate<\/td>\n      <td>\u00a327,492-\u00a343,662<\/td>\n      <td>\u00a329,527-\u00a343,662<\/td>\n      <td>21%<\/td>\n    <\/tr>\n    <tr>\n      <td>Higher<\/td>\n      <td>\u00a343,663-\u00a375,000<\/td>\n      <td>\u00a343,663-\u00a375,000<\/td>\n      <td>42%<\/td>\n    <\/tr>\n    <tr>\n      <td>Advanced<\/td>\n      <td>\u00a375,001-\u00a3125,140<\/td>\n      <td>\u00a375,001-\u00a3125,140<\/td>\n      <td>45%<\/td>\n    <\/tr>\n    <tr>\n      <td>Top<\/td>\n      <td>Above \u00a3125,140<\/td>\n      <td>Above \u00a3125,140<\/td>\n      <td>48%<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-998c6f9 e-flex e-con-boxed e-con e-parent\" data-id=\"998c6f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ed499c elementor-widget elementor-widget-text-editor\" data-id=\"2ed499c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Scottish government estimates that approximately 57% of Scottish taxpayers will pay less income tax in 2026\/27 than their counterparts in the rest of the UK.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91e0d4c elementor-widget elementor-widget-heading\" data-id=\"91e0d4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Business Rates Relief Package <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-049a2f8 elementor-widget elementor-widget-text-editor\" data-id=\"049a2f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ahead of the revaluation taking effect on 1 April 2026, the government announced:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea6b80e elementor-widget elementor-widget-text-editor\" data-id=\"ea6b80e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u00a0Reductions to the basic, intermediate and higher property rates<\/li><li>15% relief for retail, hospitality and leisure properties at basic or intermediate rate<\/li><li>15% cash cap on increases due to revaluation for small properties (revaluation transitional relief)<\/li><li>Small Business Bonus Scheme maintained at existing rates for the next three years<\/li><li>New transitional relief for those losing eligibility for reliefs in April 2026<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c21c2f elementor-widget elementor-widget-text-editor\" data-id=\"7c21c2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The relief package is estimated to save ratepayers \u00a3864m in 2026\/27, with over 96% of retail, hospitality and leisure properties paying zero or reduced rates.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17f9d01 elementor-widget elementor-widget-heading\" data-id=\"17f9d01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quick Roundup <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91fbfa3 ui-e-icon-left ui-e-left elementor-align-left elementor-widget elementor-widget-uicore-icon-list\" data-id=\"91fbfa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uicore-icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <ul>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            Spring Statement Set for 3 March                         <\/span>\n                        <p class=\"ui-e-text\"> Government responds to OBR spring forecast, but will not normally respond with fiscal policy absent significant economic changes. <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            Interest Rates Fall                         <\/span>\n                        <p class=\"ui-e-text\"> HMRC's headline rate on underpaid tax drops from 8% to 7.75% from 9 January, following the Bank of England base rate cut to 3.75%. <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            Multi-State Workers Rule Change                         <\/span>\n                        <p class=\"ui-e-text\"> December 2025 CJEU ruling requires third-country working time inclusion in social security assessments. Implications for A1 certificates are potentially widespread. The UK's position under the EU protocol is unclear. <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            Business Rates Consultation Open                         <\/span>\n                        <p class=\"ui-e-text\"> Government seeks evidence on reform areas until 18 February. Submit responses directly or share evidence with ICAEW by 6 February. <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            R&amp;D Advance Assurance Pilot                         <\/span>\n                        <p class=\"ui-e-text\"> HMRC launches targeted service for SMEs in Spring 2026 covering project qualification, overseas expenditure, contracted expenditure and PAYE\/NI cap exemptions. <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                    <\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5777ec9 elementor-widget elementor-widget-heading\" data-id=\"5777ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Plan Ahead <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa05e00 ui-e-icon-left ui-e-left elementor-align-left elementor-widget elementor-widget-uicore-icon-list\" data-id=\"aa05e00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uicore-icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <ul>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            18 February 2026                        <\/span>\n                        <p class=\"ui-e-text\"> Business rates reform consultation closes. <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            26 January 2026                         <\/span>\n                        <p class=\"ui-e-text\"> Corporate reconstruction transitional arrangements end for pre-Budget clearance applications.  <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                            <li >\n\n                    <div class=\"ui-e-wrap\">\n                    \n                    \n                    <div class=\"ui-e-content\">\n                        <span class=\"ui-e-title\">\n                            3 March 2026                         <\/span>\n                        <p class=\"ui-e-text\"> Spring Statement delivered to Parliament. <\/p>\n                    <\/div>\n\n                                            <div class=\"ui-e-icon\">\n                            <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>                        <\/div>\n                    \n                    <\/div>\n                <\/li>\n                    <\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec718ca elementor-widget elementor-widget-text-editor\" data-id=\"ec718ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Check BADR claims immediately. Review corporate reconstruction clearance applications. Identify Scottish clients affected by threshold changes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdb3c86 elementor-widget elementor-widget-text-editor\" data-id=\"fdb3c86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><strong>This week&#8217;s updates are based on news published by ICAEW between 6 and 14 January 2026.<\/strong> <\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e4d23ce e-flex e-con-boxed e-con e-parent\" data-id=\"e4d23ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-517ac0f elementor-widget elementor-widget-text-editor\" data-id=\"517ac0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><a href=\"https:\/\/figsflow.com\/uk\/weekly-news-updates-for-uk-accountants-19-23-january-2026\/\"><strong>Weekly News &amp; Updates for UK Accountants (19-23 January 2026)<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/figsflow.com\/uk\/weekly-news-updates-26-30-jan-2026\/\"><strong>Weekly News &amp; Updates for UK Accountants (27-31 January 2026) | FigsFlow<\/strong><\/a><\/li>\n<li><strong><a href=\"https:\/\/figsflow.com\/uk\/weekly-news-updates-for-uk-accountants-5-9-jan-2026\/\">Weekly News &amp; Updates for UK Accountants (5-9 January 2026) | FigsFlow<\/a><\/strong><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>UK accountants have been greeted by three significant tax announcements this week. HMRC is chasing BADR lifetime limit breaches. Corporate reconstruction rules [&hellip;]<\/p>\n","protected":false},"author":36,"featured_media":35438,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_tocer_settings":[],"footnotes":""},"categories":[67,78],"tags":[],"class_list":["post-35377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accountants","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/posts\/35377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/users\/36"}],"replies":[{"embeddable":true,"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/comments?post=35377"}],"version-history":[{"count":17,"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/posts\/35377\/revisions"}],"predecessor-version":[{"id":35764,"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/posts\/35377\/revisions\/35764"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/media\/35438"}],"wp:attachment":[{"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/media?parent=35377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/categories?post=35377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/figsflow.com\/uk\/wp-json\/wp\/v2\/tags?post=35377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}