Technical Amendments to Residence-Based Tax Regime

HM Revenue & Customs has published technical amendments to the residence-based tax regime introduced in the Finance Act 2025. These amendments aim to ensure the regime operates as originally intended without altering the underlying policy. The changes affect Income Tax, Capital Gains Tax, and Inheritance Tax.

Minor Changes to Employer Provided Benefits Policy

HM Revenue & Customs has published minor changes to employer-provided benefits policy and administration. This notice confirms updates related to measure numbers B25-11-062 and B25-11-063.

CBAM Certificate Price Publication Schedule and Tender Deadline

The European Commission has announced the publication schedule for the first Carbon Border Adjustment Mechanism (CBAM) certificate prices, which will be based on EU ETS auction clearing prices for 2026. Importers will need to purchase these certificates starting February 2027. A call for tenders for the Common Central Platform has also been issued, with offers due by March 20, 2026.

State v. Hernandez - Arizona Rape Shield Law Evidence Ruling

The Arizona Court of Appeals ruled that a subsection of the state's Rape Shield Law, A.R.S. § 13-1421(A)(2), which allows evidence of a victim's sexual conduct to show the source of trauma, does not apply to mental or emotional trauma, only physical trauma. This ruling impacts the admissibility of certain evidence in sex offense trials.

Northern Ireland Family Proceedings Fees Increase

The Department of Justice in Northern Ireland has issued the Family Proceedings Fees (Amendment) Order (Northern Ireland) 2026, increasing various court fees. These changes, which will take effect on April 1, 2026, are part of a phased increase scheduled to continue until April 1, 2028.

Tertiary Education and Research (Wales) Act 2022 Commencement Order

The Welsh Ministers have issued the Tertiary Education and Research (Wales) Act 2022 (Commencement No. 7) Order 2026, bringing significant provisions of the Act into force on April 1, 2026. This order details the commencement of sections related to quality assurance, inspections, information provision, intervention powers, and financial support for tertiary education and research in Wales.

NHS Performers Lists (Wales) Regulations 2026

The Welsh Ministers have issued the National Health Service (Performers Lists) (Wales) Regulations 2026, which will come into force on March 28, 2026. These regulations establish updated rules for performers lists within the Welsh National Health Service.

Housing Renewal Grants Amendment Wales Regulations 2026

The Welsh Ministers have issued the Housing Renewal Grants (Amendment) (Wales) Regulations 2026, effective April 1, 2026. These regulations amend the Housing Renewal Grants Regulations 1996 to include certain payments made by the Welsh Ministers or the Commission for Tertiary Education and Research within the definition of 'access funds' for means testing purposes.

Medical Training Prioritisation Act 2026

The UK Medical Training (Prioritisation) Act 2026 mandates that UK medical graduates and specific priority groups be offered places on UK Foundation and specialty training programmes before other eligible applicants. This prioritisation applies to offers made from 2026 onwards for specialty training.

Medical Training Act 2026 Commencement Regulations

The UK Secretary of State for Health and Social Care has issued the Medical Training (Prioritisation) Act 2026 (Commencement) Regulations 2026, bringing all provisions of the Act into force on March 6, 2026. The Act establishes a system for prioritising medical training places, favouring graduates from UK and Republic of Ireland medical schools.