Monthly Tax Update - October 2026

Objectives

To update delegates on recent and proposed changes in taxation that are relevant to their clients.

Key topics

• • REPORTING GAINS AND INCOME FROM CRYPTOASSETS
  • What is a cryptoasset or cryptocurrency?
  • Why awareness is more important than ever
  • Cryptoassets now feature on SA108s and SA905s
  • Cryptoassets data reporting to HMRC
  • How to tax profits or gains made on cryptocurrency: individuals
  • Trading or investment?
  • Employment reward
  • Taxed as investments (capital gains)
  • Deduction of costs
  • CGT Share pooling
  • Location of exchange tokens
  • How to tax profits or gains made on cryptocurrency: Businesses
  • Taxed as trading income
  • Taxed as intangible assets
  • Taxed as investments (chargeable gains)
  • Deduction of costs
  • CGT Pooling
  • Record-keeping
  • Stamp Duty, Stamp Duty Reserve Tax (SDRT) and Stamp Duty Land Tax (SDLT)
  • VAT
  • Disclosure of cryptoasset income & gains
  • Cryptoasset disclosure service
  • Draft legislation in Finance Bill 2026-27
  • Tax treatment of stablecoins
  • Cryptoasset loans and liquidity pools
  • OTHER RECENT TAX DEVELOPMENTS
  • Scotland and Wales
  • Scottish and Welsh budgets
  • FA2026 Scottish and Welsh Income Tax rates
  • HMRC respond to questions about 2025/26 self assessments
  • Agent and Online Services Accounts
  • Client lists
  • Client allocations
  • Mandatory Payrolling of Benefits in Kind: An Update
  • CASE ROUNDUP
  • Companies House filings fatal to BADR claim
  • Business Asset Disposal Relief (BADR)
  • Intention at acquisition key to input VAT recovery on luxury hire vehicle
  • No Sideways Loss Relief for Scheckter's organic farming
  • BUDGET 2026 – WHAT MIGHT BE ANNOUNCED?
  • Autumn Budget 2026
  • Tax Update 2026
  • Income Tax
  • Capital Gains Tax (CGT)
  • Employers
  • National Insurance
  • Companies
  • Inheritance Tax (IHT)
  • VAT
  • Compliance & Administration
  • Legislation Day 2026
  • Capital Allowances
  • Companies
  • Compliance and Administration
  • Employers
  • Gift Aid and Charities
  • Income Tax
  • Large Corporates
  • Overseas & residence
  • VAT

WHO SHOULD ATTEND

Accountants in general practice who advise on tax planning and compliance.