Welcome to the Goodman Jones Spring Journal 2026, your essential update on the reforms and economic shifts shaping the year ahead. This edition brings together the most important developments in tax, accounting, regulation and business planning, giving leaders, finance teams, landlords, advisers and individuals the context and clarity they need to make informed decisions.
With global growth slowing, geopolitical tensions rising and UK regulation continuing to evolve, this journal sets out what is changing, why it matters and how these developments may influence the choices you make in the months ahead. Our aim is to equip you with insight that helps you plan confidently and respond proactively to an increasingly complex landscape.
What’s Inside
Highlights from this edition:
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Global Uncertainty and Regulatory Shifts
A high level look at the economic and regulatory backdrop shaping 2026, from global instability to major UK reforms, and how updates to FRS 102, revenue recognition and Making Tax Digital may influence financial planning, balance sheets and confidence across the market.
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ISA Changes
A clear snapshot of the upcoming ISA landscape, including the new £12,000 cash ISA cap for under 65s, frozen subscription limits and the government’s direction on long term saving and investment, plus what these shifts may mean for personal planning.
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Salary Sacrifice Reform
A concise overview of the 2029 changes to pension salary sacrifice, including the new £2,000 NIC exempt cap and what rising NIC costs could mean for both employers and employees, alongside planning points and alternative approaches to sustain employee benefits.
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Companies House Fee Increases
A quick guide to the February 2026 rise in Companies House fees, from incorporation costs to confirmation statements, and what organisations should factor into compliance budgets.
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EMI Share Options Expanded
A look at the widened EMI eligibility rules from April 2026, including higher thresholds and extended exercise periods, and why scale ups and growing companies may want to revisit their equity incentive planning.
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Landmark Property Law Reforms (May 2026)
An outline of the major rental reforms coming into force from May 2026, including periodic tenancies replacing fixed terms, the abolition of Section 21, updated eviction grounds and new compliance requirements, alongside the 2027 rise in property income tax rates.
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Inheritance Tax and Business Relief Updates
A brief update on the government’s recent business relief U-turns, including the move to a £2.5m 100% allowance, and why the changes may have very different implications for married and unmarried couples.
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Making Tax Digital
A short preview of the phased rollout of Making Tax Digital from April 2026, highlighting who enters the regime first, how thresholds tighten, and the shift towards quarterly digital reporting.
Plus, in this edition
- Early Spring Forecast: An early March OBR update setting the tone for the economic year ahead.
- Capital Allowances Cut: Writing down allowances on main pool plant and machinery falling to 14% from 2026.
- Corporation Late Filing Penalties: A sharper penalty regime, with steeper consequences for persistent late filers.
- Homeworking Tax Relief Cut: The end of the £6 weekly deduction, with employer reimbursed costs still exempt.
View the full Spring Journal here: Goodman Jones Journal Spring
Who it’s relevant to
This edition is ideal for business leaders, finance teams, landlords and property investors, self employed individuals and landlords entering Making Tax Digital, high net worth families, employers reviewing benefits, and companies handling compliance or equity incentives.
The information in this article was correct at the date it was first published.
However it is of a generic nature and cannot constitute advice. Specific advice should be sought before any action taken.
If you would like to discuss how this applies to you, we would be delighted to talk to you. Please make contact with the author on the details shown below.
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