Tax Information Bulletin February 2026
New legislation
- SL 2025/260: Income Tax (Tax Credit) Order 2025
- SL 2025/271: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 3) 2025
- SL 2025/310: Taxation (Use of Money Interest Rates) Amendment Regulations (No 2) 2025
- SL 2025/259: Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025
Interpretation statement
- IS 25/26: The Commissioner’s duty of care and management – section 6A of the Tax Administration Act 1994
Question we've been asked
- QB 25/22: Do the purchase price allocation rules alter the tax book values of Farmland Improvements and listed horticultural plans under subpart DO?
Case summary
- CS 26/01: Court approves proposal under the Insolvency Act 2006 despite Commissioner’s objection