This subtopic draws together content on the fiscal events for 2026–27, including: • Spring Forecast 2026, which took place on 3 March 2026 • Tax update 2026, which took place on 23 June 2026 • Legislation Day 2027, which took place on 13 July 2026 For more information on the Budget and Finance Bill processes, as well as the fiscal timetable more generally, see Practice Note: The Budget and Finance Bill process. Spring Forecast 2026 On 3 March 2026, the Office for Budget Responsibility published its March 2026 economic and

This Practice Note draws together content on the fiscal events throughout the tax year 2026–27, starting with the Spring Forecast 2026 on 3 March 2026. For more information on the Budget and Finance Bill processes, as well as the fiscal timetable more generally, see Practice Note: The Budget and Finance Bill process. Spring Forecast 2026 On 3 March 2026, the Office for Budget Responsibility published its March 2026 economic and fiscal forecast. On the same day, the Chancellor of the Exchequer, Rachel Reeves,

ARCHIVED: This Practice Note has been archived and is not maintained. Overview The 2030 Climate and Energy Framework set three key targets for the year 2030: • at least 40% cuts in greenhouse gas emissions from 1990 levels • at least 27% share for renewable energy • at least 27% improvement in energy efficiency In 2018, these targets were revised under the Clean Energy for All Europeans Package (the Clean Energy Package) as follows: • at least 45% cuts in greenhouse gas emissions from 1990 levels • at least 32% share for renewable energy • at least 32.5% improvement in energy efficiency The framework was adopted by EU leaders in October 2014 (European Council meeting of October 2014). It builds on the 2020 Climate and Energy Package (see Practice Note: 2020 EU Climate and Energy Package—snapshot. The 2030 framework was designed in line with the longer term goals and actions set out in the 2050 Roadmap to a low carbon economy, the Energy Road Map 2050 and the Transport White Paper. These

ARCHIVED: This Practice Note has been archived and is not maintained. Context of the 25 Year Environment Plan In January 2015, the Committee (NCC) recommended that the government draw up a 25 Year Plan for the Environment. The government manifesto in 2015 included a commitment to ‘develop a 25-year plan to restore the UK’s biodiversity and to ensure that both public and private investment in the environment is directed to where we need it most’. In January 2017, the NCC recommended that the 25 Year Plan should be placed on a statutory footing. For more information, see News Analysis: Developing the government’s 25-year environment plan. In September 2017, the NCC issued advice on the government’s 25 year environment plan (25 YEP). On 11 January 2018, A Green Future: Our 25 Year Plan to Improve the Environment was published. The basic goals of the Plan as outlined by Theresa May in the Foreword are ‘cleaner air, plants and animals which are thriving, and a cleaner, greener country for us all’. Implementation of the Plan is intended

Law360: This year marks the 25th anniversary of the Organisation for Economic Cooperation and Development's Convention (OECD) on Combating Bribery of Foreign Public Officials in International Business Transactions.

Second generation of mobile network of service. These use digital encoding to support voice, limited data communications, such as short messaging service (SMS), and different levels of encryption. 2G networks worldwide include D-AMPS (TDMA) and CDMA, with GSM (Global System for Mobile communications) used in the UK.

To [Insert name of Adjoining Owner] Of [Adjoining Owner’s main address] [Insert Date] The Party Wall etc Act 1996 Notice of proposed works—section 6 of the Party Wall etc Act 1996 As the owner/s of [Insert Building Owner’s building] which is adjacent to your premises at [Insert Adjoining Owner’s building] I/we [Insert Building Owner] of [Insert Building Owner’s main address] notify you that in accordance with

Law360: An estimated 30% of British workers are unsure about their retirement options and worry about how to access their savings, according to a study published by TPT Retirement Solutions Ltd

Third-generation mobile network or service. Generic term for the next generation of broad-band digital mobile cellular systems, which will have expanded broadband capabilities for mobile data applications. See IMT-2000.

Third Generation Partnership Project—a co-operation between regional standards bodies to ensure global interworking for 3G systems.

On 16 January 2026 the3million and Seraphus jointly issued two updated complementary briefings on return travel to the UK for those with status under the EU Settlement Scheme (EUSS), or with a pending application under the Scheme, focused on (i) what carriers will accept at check-in and (ii) what Border Force may do on arrival. The briefings are up to date for recent/forthcoming developments such as the full enforcement of the Electronic Travel Authorisation (ETA) scheme from 25 February 2026.

The advocacy group the 3million has launched a new reporting tool for persons with an eVisa who are having difficulties with their digital immigration status. It will enable the 3million to monitor these issues during the ongoing move to digital status. The tool covers persons' problems viewing and proving status, updating status with new contact or identity document details, or any other issues. The tool can be used by individuals reporting their own problems as well as persons reporting on behalf of someone else and employers, landlords or other service providers who have had a problem checking someone else's status.