Short, current reads on what is moving for law firms — rule changes at the SRA, tax dates, and the questions firm owners are asking us right now.
5 August 2026
The Single Professional Services Supervisor decision, why no date exists yet, the two Money Laundering Regulations changes already in force from 18 November 2025, and where the client account fits.
Read the article3 August 2026
The confirmed 2025/26 practising certificate, firm periodic fee and compensation fund figures, the proposed 2026/27 compensation fund split, and the renewal date trap in October.
Read the article29 July 2026
Transition profit is spread across five tax years to 2027/28, so 2026/27 and 2027/28 still carry an extra slice. What that does to partner tax reserves, and the cessation rule a retiring partner needs to know before they go.
Read the article24 July 2026
Rule 4.3, rule 5.3 and rule 8.4 in practice: the round-sum transfer, the transfer that exceeds the bill, the bill raised afterwards, and the transfer from a matter that is short.
Read the article20 July 2026
The £10,000 average and the £250,000 maximum, how the SRA says the average is calculated, the Legal Aid Agency route, rule 12.4, and a worked illustration of the trap.
Read the article13 July 2026
ECCTA identity verification, the twelve-month transition to 18 November 2026, and why the confirmation statement is the deadline that binds. Who it catches in an incorporated practice or LLP, including the non-lawyer shareholder.
Read the article6 July 2026
Brabners, Revenue and Customs Brief 6 (2020) and the eight conditions in VAT Notice 700. What HMRC actually accepts as a disbursement for solicitors, and the sentence in the Notice that was never updated.
Read the article29 June 2026
Dividend rates rose on 6 April 2026. The incorporation arithmetic for a law firm, worked through at the margin, plus the three SRA consequences of changing entity that tax comparisons leave out.
Read the article22 June 2026
Partnerships and LLPs are out of scope for MTD for Income Tax with no timeline set, and a profit share is not qualifying income. The thresholds that do apply, and who in a law firm gets caught.
Read the article15 June 2026
The SRA has submitted proposed client money rules to the LSB. Universal submission of the Accountant's Report, a COFA declaration, fixed penalties for late filing, and separated compliance roles at larger firms.
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