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UK Tax Intelligence

9d|VAT Return Q1 deadline7 May 202663d|Company accounts filing30 Jun 202669d|P11D filing deadline6 Jul 202694d|SA Payment on Account31 Jul 2026278d|Self Assessment filing deadline31 Jan 20279d|VAT Return Q1 deadline7 May 202663d|Company accounts filing30 Jun 202669d|P11D filing deadline6 Jul 202694d|SA Payment on Account31 Jul 2026278d|Self Assessment filing deadline31 Jan 2027

In the Spotlight

Five UK tax professionals doing work that matters.

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Week of 19 April 2026

Alun Oliver

Capital allowances narrowed: UKSC sides with HMRC on pre-development costs

Managing Director·E3 Consulting·Capital allowances; property tax; infrastructure

Profile

Oliver founded E3 Consulting and built it into one of the UK's specialist capital allowances practices. A Fellow of the Royal Institution of Chartered Surveyors, he contributes to Tax Journal. In his 13 February 2026 Tax Journal piece, he previewed the Supreme Court hearing in Orsted Sands, setting out the Crown's narrower reading of section 11(4) against Jones KC's argument rooted in the legislation. Judgment was handed down on 15 April ([2026] UKSC 12): the Supreme Court unanimously allowed HMRC's appeal and overturned the Court of Appeal, imposing a narrower reading of section 11(4) Capital Allowances Act 2001.

Why they’re in the spotlight

UKSC judgment · 15 Apr 2026Source: taxjournal.com →
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Paul Aplin

First person ever to lead both the CIOT and the ICAEW

Incoming President (2026/27)·Chartered Institute of Taxation·Tax profession governance; SME tax; digital tax administration

Profile

Aplin will become CIOT President for 2026/27 at the Institute's May 2026 AGM, succeeding Nichola Ross Martin. He is a former President of the ICAEW (2018/19), making him the first person ever to hold the presidency of both organisations. He currently serves on HMRC's Administrative Burdens Advisory Board, the CFE Tax Technology Committee, and CIOT Council, and was a member of the Office of Tax Simplification Board before its abolition in 2023. Few advisers have spent as much time inside the machinery of UK tax administration. In his November 2025 AccountingWEB piece Time to explore the Budget roads less travelled, he drew attention to paragraph 4.192 - the quiet removal of the income tax deduction for non-reimbursed homeworking expenses from April 2026 - alongside the MTD soft-landing at 4.158 and the small-taxpayer exemption at 4.160. He has been clear that MTD IT mandation is not being delayed again.

Why they’re in the spotlight

MTD IT mandation live · 6 Apr 2026Source: accountingweb.co.uk →
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Adam Owens

Farm tax reforms hit this month - what SME owners actually need to do

Partner - Regional Head of Tax Advisory (UK North & Midlands)·Xeinadin Group·Direct tax advisory for owner-managed businesses and SMEs; IHT/APR/BPR; EMI schemes

Profile

Owens founded About Tax in 2018; Xeinadin acquired the practice in May 2023 and uses it as a central tax resource across 130+ UK and Ireland offices serving over 50,000 clients. A Chartered Tax Advisor based in Manchester, he leads the Regional Head of Tax Advisory function for the UK North and Midlands. His LinkedIn commentary under the "farm tax debacle" banner formed part of the sector pushback against the original APR/BPR reforms. The £1m cap first announced at Autumn Budget 2024 was raised to £2.5m on 23 December 2025 (transferable between spouses) and took effect on 6 April 2026 via Finance Act 2026 s.65 and sch.12.

Why they’re in the spotlight

APR/BPR £2.5m cap live · 6 Apr 2026Source: linkedin.com →
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Sophie Dworetzsky

Post-non-dom: FIG regime reality hits the books

Head of Wealth Planning UK·Lombard Odier·Non-doms; international private client; trusts; SDLT

Profile

Dworetzsky joined Lombard Odier in September 2025 to head UK wealth planning, moving from Charles Russell Speechlys where she was a Partner advising hedge fund and PE managers, entrepreneurs, and internationally mobile families. Spear's named her in its Top 10 Tax Advisors in 2019. She is a regular Tax Journal contributor. Following the April 2025 abolition of the non-dom regime and the introduction of the four-year Foreign Income and Gains regime, she argued in Lombard Odier's November 2025 post-Budget commentary that the UK risks capital flight unless tax policy stabilises. One year on, she continues to write in Tax Journal on the regime's operational fallout - including rejected calls to extend IHT payment deadlines and the proposed expansion of the UTT regime.

Why they’re in the spotlight

FIG regime: year one on the booksSource: wealthdfm.com →
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Penny Cogher

IHT comes for pensions: what the new notional pension property rules mean

Pensions lawyer·Irwin Mitchell·Pensions tax; inheritance tax; trustee advice

Profile

Cogher is a pensions partner at Irwin Mitchell, elected to the Association of Pension Lawyers' main committee in 2022 and recognised by Legal 500 2025 as "a breath of fresh air". She writes the UK chapter of Getting the Deal Through and, distinctively among senior pensions lawyers, is also a professional cartoonist. In January 2026 Irwin Mitchell's pensions practice publicly pressed HMRC to publish final guidance on the April 2027 IHT changes affecting unused pension funds by December 2026 rather than spring 2027, arguing the later date would leave administrators and advisers without enough time to adjust.

Why they’re in the spotlight

Dec 2026 IHT pension guidance deadline
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