Roadmap meaning

FORTHCOMING CHANGE related to Making Tax Digital Under the government’s wider MTD programme, and subject to limited exceptions and deferrals, sole traders and landlords will need to provide quarterly digital updates to HMRC using compatible software. Phased entry depends on income: Above £50,000 from April 2026 Above £30,000 from April 2027 Above £20,000 from April 2028 At Budget 2025, the government confirmed legislation in Finance Bill 2026 to take effect from 1 April 2026, clarifying scope and introducing powers to regulate end‑of‑year returns. A consultation from 12 November 2020 to 5 March 2021 considered extending MTD to corporation tax—voluntary from 2024 and mandatory not before 2026—but this did not proceed. In its 21 July 2025 Transformation Roadmap, HMRC stated it will not introduce MTD for corporation tax. The 2020 ten‑year roadmap for digitalising tax administration provides further background. MTD for VAT has applied to all VAT‑registered businesses since April 2022, affecting how records are kept and returns submitted,...

This timeline outlines key developments in the UK regulation of central securities depositories, including under Assimilated Regulation (EU) 909/2014 (the UK Central Securities Depositories Regulation), from 2024 onwards. For earlier milestones, see Central Securities Depositories Regulation (CSDR)—timeline (Archived). 2026 26 January 2026 — IA: The Investment Association presents a roadmap for the move to T+1; IA: T+1 Settlement: Navigating the UK, EU and Swiss Transition [PDF]. UK Accelerated Settlement Taskforce Quarterly Review — Q4 2025: FCA welcomes the Accelerated Settlement Taskforce’s 2025 update on T+1 progress. The T+1 Accelerated Settlement Taskforce has issued its Q4 2025 progress review, detailing advances towards adoption of a trade-date-plus-one (T+1) settlement cycle, with 11 October 2027 as the current target. In tandem, the Investment Association (IA) released T+1 Settlement: Navigating the UK, EU and Swiss Transition, which sets out a proposed roadmap for shifting the UK and EU securities markets from trade-date-plus-two (T+2) to T+1. See: Progress report and roadmap published for transition to T+1 settlement cycle...

The primary provisions that govern the proper court for bringing an application under CPR 23 are set out and contained within CPR 23.2, CPR PD 23A, para 5.1, and CPR PD 2C, para 5.1–CPR PD 2C, para 5.3...

In this issue: Court of Protection UK taxes for Private Client HMRC Manuals updates Family businesses and ownership structures Insolvency—Private Client Digital assets and cryptoassets Contentious trusts and estates Pensions, insurance and tax-efficient investments Scotland, Wales and Northern Ireland Question of the week Additional Private Client updates Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&As Useful information Court of Protection Court of Protection proposes travel guidance for cases with a risk of future forced marriage (Luton Borough Council v G) The Court of Protection sanctioned a six-month interim forced marriage protection order (FMPO) concerning AG and exercised the inherent jurisdiction to govern AG’s contact with her parents. This followed material showing parental control and coercion, the prospect of AG travelling abroad for ‘a wedding’, and indications that, if parental contact matched her...

If we are to deliver the Green Deal—and I regard it as vital to deliver the Green Deal in its entirety: everything it contains, within the timetable we have endorsed—we must have an economic foundation strong enough to support it, De Croo told a press conference in Brussels, convened to mark the ‘mid-term’ of the six‑month Belgian presidency of the EU. We must also retain heavy industry, for instance, here in Europe, he continued, arguing that if such firms shift to countries with laxer environmental rules, the planet will be worse off for it as a result overall...

In this issue: Ukraine conflict Coronavirus (COVID-19) business interruption insurance Cases and decisions Types of insurance UK Regulation International Regulation Cases tracker Dates for your diary New and updated content Daily and weekly news alerts LexTalk®Insurance: a Lexis®Nexis community Ukraine conflict Insurer HDI Global Specialist SE has reached agreement with a dozen aircraft companies on compensation for jets left in limbo after Russia’s invasion of Ukraine, bringing to a close one strand of sprawling litigation valued in the billions of pounds. See News Analysis: HDI reaches settlement on planes stranded in Russia AerCap’s counsel said in closing submissions on 28 January 2025 that aviation insurers have ‘no merit whatsoever’ in arguments aimed at avoiding liability for aircraft taken by Russian airlines, in a High Court battle worth billions of dollars. See News Analysis: AerCap says insurers are on the hook for stranded planes On 29 January 2025,...

What is land remediation relief? (LRR) LRR provides corporation tax relief on expenditure incurred in remediating contaminated land or in bringing derelict sites back into use. In 2009, the regime was broadened to address market failure by returning long-term derelict land to use, bringing such sites back into use. An incentive applies where land, whose development has been affected by various kinds of continuing dereliction, is brought back into productive use. The extension was intended to correct market failure by encouraging activity on sites blighted by ongoing dereliction. The relief was at risk of being discontinued after 2012; however, the 2012 Budget confirmed it would continue. The October 2024 HM Treasury Corporate Tax Roadmap, published alongside Autumn Budget 2024, notes the new Labour government’s commitment to a brownfield-first approach, prioritising the development of previously used land wherever possible. Given the time since the last review of LRR, and the potential for it to help progress the government’s objectives, the Roadmap announced that a consultation would be launched to...

This Practice Note tracks key legislative and regulatory developments, government initiatives and strategies, and consultations relating to the use of artificial intelligence (AI) in life sciences and digital health in the UK. The rapid acceleration of AI within life sciences and digital health is spotlighting its power to transform research, fuel innovation and enhance patient care, whilst at the same time presenting intricate regulatory challenges. Across the UK, AI cuts across multiple established legal and regulatory frameworks, with the Medical Devices Regulations 2002 (MDR 2002), SI 2002/618 (as amended) being a central point of intersection. The UK Medicines and Healthcare products Regulatory Agency (MHRA) is advancing a suite of reforms to the UK medical device framework, with notable consequences for AI and digital health—particularly for Software as a Medical Device (SaMD), AI as a Medical Device (AIaMD) and cybersecurity expectations. See News Analyses: Life Sciences UK—key developments in 2025 and horizon scanning for 2026—AI and digital health UK medical devices regulatory reform—where are...

This Archived Practice Note summarises the general baseline coronavirus (COVID-19) rules, covering the adapted regional tiers alongside the nationwide measures that operated in England up to 19 July 2020, applying to business premises, including those authorised to sell food and drink, alcohol or provide entertainment, until all formal limits were withdrawn. Although the government advises continued caution, formal restrictions have been removed, with the caveat that they could be reinstated if public health conditions necessitate it. Measures introduced by government to limit the spread of coronavirus (COVID-19) have altered substantially over the course of the pandemic, shifting from national lockdown to more nuanced action in areas with heightened transmission, so tracking developments can be difficult for practitioners and their clients. This Practice Note is intended to provide a reference point for the rules currently in force in England. For national restrictions during the initial response to the pandemic, see Archived Practice Note: Impact of coronavirus (COVID-19) on Licensing [Archived]. Roadmap out of national lockdown On 23 February 2021,...