Source Currency: Volume 197, Issue 5021. Citation: Taxation, 19 February 2026, 5 (3). This week Is there a cure for the million-plus late filers? News update In brief New settlement opportunity announced for loan charge users Draft legislation for CBAM published GOV.UK One Login for new users of HMRC online Call waiting time falls to under 14 minutes Businesses urged to prepare for vaping products duty Tax cases Treatment of supplies of carers to nursing homes Phone call to notify is not enough Contractor loan scheme Co-owned property income is part of taxpayer's income Barring order against HMRC maintained Articles Unleashing the floodgates? Change ahead Are you ready? Settling in Tax tip Q&A MTD update Out & about Readers' Forum Corporation tax International tax Dividend payments Dividends and dependants New queries.