HMRC has updated its guidance on preparing for the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT).

Share Incentives analysis: On 9 October 2024, the Investment Association (IA) published its updated Principles of Remuneration, setting out its members’ views in relation to remuneration and the manner in which it should be determined and structured. The IA has said that its goal was to simplify its guidelines, in the context of a long-running debate about the role of executive pay and approaches to it in supporting the competitiveness of the UK economy. This News Analysis examines the key changes made to the Principles.

An updated version of the Ministerial Code has been published by the Cabinet Office. There are new rules about ministerial severance payments and expanded requirements about business appointments. Ministers will also be able to refer themselves to the Independent Adviser on Ministerial Standards.

Planning analysis: Following consultation, the government has published its updated National Planning Policy Framework (NPPF). Toni Weston, partner of Gowling WLG, provides comment on the changes.

Planning Practice Guidance (PPG) on viability was updated on 16 December 2025 by the Department for Levelling Up, Housing and Communities. The revisions affect several paragraphs and make targeted changes rather than altering the approach to viability as a whole. The main themes are a stronger focus on Social Rent in plan-making, clearer expectations around transparency, and firmer wording on when review mechanisms are appropriate.

The newsletter has been updated to remove information about a correction of the availability of an individual’s overseas transfer charge

The US Department of the Treasury's Office of Foreign Assets Control (OFAC) and the UK Office of Financial Sanctions Implementation (OFSI) have issued an updated advisory document for the maritime oil industry for government and private sector entities in the global maritime industry. Updates have been made to the recommended best practices and the ‘details’ section of the advisory document, with the updates hoped to reinforce the Price Cap Coalition's dedication to promoting responsible industry practices, disrupting sanctioned trade and ensuring compliance with price cap regulations.

Cabinet Office has updated its guidance on the central digital platform and publication of information under the Procurement Act 2023 (PA 2023), revising paragraph 74 to reflect a change to below-threshold supplier identification policy. The update says that contracting authorities will need to ensure suppliers in below-threshold contracts are registered with the central digital platform (known as the Find a Tender service or FTS), have submitted specific information, and have provided their unique identifier.

The Ministry of Defence has announced that the Secretary of State for Defence, John Healey, and the Irish Minister for Defence, Helen McEntee, signed an updated Memorandum of Understanding (MoU) to strengthen bilateral defence cooperation. The updated MoU focuses on enhanced maritime cooperation, cyber defence, air domain information sharing and increased joint procurement. It aims to improve maritime security cooperation to protect critical undersea infrastructure and develop more effective response mechanisms to maritime security incidents. Both governments will also explore opportunities for joint procurement of military equipment and new government-to-government sales. In the air and cyber domains, the UK and Ireland intend to expand information sharing, improve joint situational awareness and increase resilience against emerging threats. The updated MoU replaces the previous 2015 MoU.

The Notice has been updated to show that HMRC no longer sends an acknowledgement letter on receipt of an option to tax. The list of authorised signatories has also been updated

An eighth addendum has been published to the Presidential Guidance originally issued on 5 September 2017 on Employment Tribunal awards for injury to feelings and psychiatric injury. The revised lower, middle and upper band figures set out in the addendum take into account changes in the RPI All Items Index released on 26 March 2025 and apply to claims presented on or after 6 April 2025.

A ninth addendum has been published to the Presidential Guidance originally issued on 5 September 2017 on Employment Tribunal awards for injury to feelings and psychiatric injury. The revised lower, middle and upper band figures set out in the addendum take into account changes in the RPI All Items Index released on 20 March 2026 and apply to claims presented on or after 6 April 2026.