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UK tax weekly: Finance Bill 2026 advances; VAT input tax and zero-rating rulings; JSLNs classed as criminal charges; HMRC MTD toolkit; OECD MEMAP—5 February 2026

Published on: 05 February 2026

Published by a LexisNexis Tax expert
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In this issue:

  • Budgets and Finance Bills
  • VAT
  • Taxes management and litigation
  • Individuals and income tax
  • International
  • Employment taxes
  • Real estate tax
  • LexTalk®Tax: a Lexis®Nexis community
  • Daily and weekly news alerts
  • Dates for your diary
  • Trackers
  • New and updated content
  • Useful information

Budgets and Finance Bills

Finance Bill 2026 completes House of Commons committee stage

On 3 February 2026, the Public Bill Committee concluded scrutiny of Finance Bill 2026 after just six of the scheduled 14 sittings. The Bill has been reissued to fold in government amendments cleared in committee, bringing the Commons committee phase to a close. The revised Bill will proceed to report stage in the Commons—date to follow—which is Parliament’s last chance to make substantive changes. The Commons recess runs from 13 to 20 February, with business resuming on 23 February. See: LNB News 04/02/2026 19 and Tax—Finance Bill 2026 tracker—progress through Parliament.

National Insurance Contributions (Employer Pensions Contributions) Bill has second reading in House of Lords

On 4 February 2026, the National Insurance Contributions (Employer Pensions Contributions) Bill received its second reading in the House of Lords...

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