Stay up to date with the latest UK tax developments in this week's Tax Essentials for Advisors update, hosted by Andy Rainford. This episode covers the confirmed date for the Autumn Budget 2026, an important HMRC Class 2 National Insurance calculation error, increased HMRC use of property income data matching, a tribunal ruling on reasonable excuse for late tax payments, and a significant Business Property Relief (BPR) decision affecting serviced office businesses.
Key topics include:
- Autumn Budget confirmed for 28 October 2026 and what advisors should expect in the lead-up.
- HMRC's known issue affecting voluntary Class 2 National Insurance Contributions for some self-employed taxpayers.
- How HMRC is using third-party data to identify undeclared rental income and why landlords should review their tax affairs.
- A tribunal decision highlighting the challenges of claiming a reasonable excuse for late tax payments.
- An Upper Tribunal ruling confirming that serviced office businesses may still be treated as investment businesses, limiting eligibility for Business Property Relief.
Watch now to keep informed of the latest UK tax news, HMRC guidance, tribunal decisions, and practical insights for accountants, tax advisors and finance professionals.
