Finance Act 2026 Part 1 of 2

The Finance Act 2026 webinar will be run in 2 parts, we will confirm exactly which taxes/work areas will be covered in Part 1 and Part 2 after the 2025 Budget. We recommend delegates book both parts.

To Book part 2 of the Finance Act 2026 please visit - Finance Act 2026 Part 2 of 2 - 22nd May 2026 | 2020 Innovation

OBJECTIVES

This webinar will explain the provisions of the Finance Act 2026 and examine how it will affect both clients and tax practitioners in detail. The session will also identify any planning or advice points arising from the changes.

KEY TOPICS

Corporation and Business income Tax

• Corporation tax rates
• Capital allowances
• Capital allowances – zero emission cars and electric chargepoints
• Construction industry Scheme
• Corporation tax late filing penalties
• Class 2 NIC (not Finance Act)
• PAYE liability and umbrella companies
• R & D claims and creative industry relief claims
• Advance clearances for R & D claims
• EIS and VCT’s
• Enterprise management incentive scheme (EMI)
• Changes to charity tax exemptions
• Reform of transfer pricing, permanent establishment and Diverted profits tax
• Corporate interest restriction
• Cryptoasset reporting process
• Incorporation in 2026

Personal Income Tax, and savings

• Tax thresholds and rates
• Allocation of personal allowances
• Taxation of winter fuel payments
• Student loan threshold
• Benefit in kind on Plug-in Hybrid electric vehicles (PHEV’s)
• Employee car Ownership Schemes (ECOS)
• Workplace benefits relief
• Removal of relief for home working expenses
• Payments for cancelled, moved or curtailed shifts
• Dividends paid to non residents
• Payments for image rights
• Loan charge – final settlement opportunity
• Temporary non residents – income tax

Capital taxes

• Transfers into employee ownership trusts
• Incorporation Relief
• CGT in relation to share exchanges
• Non resident capital gains
• Inheritance tax thresholds
• Inheritance tax – APR and BPR
• Inheritance tax - unused pension pots and death benefits
• Inheritance tax – anti-avoidance
• Inheritance tax – excluded property trusts 30 October 2025
• Inheritance tax – extended exemption for compensation payments
• ATED – late claims to relief

Indirect and other taxes

• VAT relief for goods donated to charities
• VAT on private hire operators
• Motability top up payments – VAT
• Electric vehicle mileage charges
• Economic crime levy

Tax administration

• MTD – late quarterly submissions
• MTD – more exemptions from 2026
• Mandatory registration of tax advisers
• Tax adviser facilitated non compliance
• Promoters of tax avoidance schemes
• Modernising HMRC outbound communications
• Third party data

WHO SHOULD ATTEND

All staff working in tax.