Tolley's Income Tax 2026-27

Why should you buy Tolley's Income Tax 2026-27

Giving you access to straightforward and concise coverage of the relevant statute law, case law and HMRC practice for the past four years. An alphabetical, topic-organised presentation, with extensive cross-referencing, supported by full details of source materials and a wide-ranging index, will lead you to the information you require. Numerous fully updated worked examples provide further clarification of the more complex points.

What’s new for 2026?
• Finance Act 2026 and related Government announcements, with rates and allowances updated for 2026/27
• Mandatory registration of tax adviser rules, conduct of tax advisers and sanctionable conduct
• Making tax digital for income tax, as the threshold falls to qualifying income over £30,000 from 6 April 2027
• Penalty reforms, including promotion of tax avoidance, with wider HMRC access to client files
• Additional self assessment information requirements for close company director dividends and shareholdings
• Taxation of legacies and charity investments and donor benefits
• New risks in the labour supply chain with changes to umbrella company rules on liability for payroll taxes
• Coverage of relevant statutory instruments, court and tribunal decisions and HMRC announcements and guidance