Jurisdiction(s):
United Kingdom

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Key definition

Style definition

What does Style mean? In legal practice, a style is a precedent or template for a document, used as a model when drafting similar documents (for example, contracts, deeds, pleadings, affidavits, company resolutions and wills). The term is descriptive rather than statutory; it is widely used in Scotland and understood across England and Wales, Northern Ireland and Ireland, where ‘precedent’ is more common. A style typically provides boilerplate wording, standard clauses and optional alternatives (often shown in square brackets), sometimes with drafting notes. Styles appear in firm house-style collections and published style books or formbooks. Practitioners must adapt any style to the client’s facts, transaction, forum...

UK tax law calendar 2026–2031: Finance Act 2026 implementation, MTD for Income Tax, rates and relief changes, treaties, key cases, HMRC consultations and compliance milestones

Published by a LexisNexis Tax expert

Practice notes

April 2026

From 1 April 2026, Finance Act 2026 introduces a 40% allowance for main rate expenditure incurred on/after 1 January 2026 and reduces main rate writing‑down allowances to 14% for corporation tax; remote gaming duty rises to 40% and bingo duty is abolished; HMRC brings in penalties for betting and gaming errors and tighter rules for agents who facilitate non‑compliance; aggregates levy is uprated by RPI and replaced in Scotland, with consequential amendments; new UK double tax treaties with Portugal, Romania and Andorra take effect for corporation tax.

From 6 April, the 40% allowance and 14% WDA apply for income tax; dividend rates increase by 2p; HMRC gains new CIS fraud powers; VCT upfront relief falls to 20% while EIS/VCT and EMI limits increase; workplace benefits relief expands and the homeworking expense deduction ends; agencies or end clients become liable for PAYE/NICs where umbrella companies are used; the CGT rate for BADR and investors’ relief becomes 18%; Making Tax Digital applies to 2024–25 turnover above £50,000; the new treaties also take effect for income tax; late April features listed court hearings and a Monetary Policy Committee base rate announcement...

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Web page updated on 22/05/2026

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