Source Currency: Volume 198, Issue 5047. Citation Taxation, 27 August 2026, 5 (3). This week Time to review inheritance tax rules for couples? News update In brief Second registration window now open for tax advisers Second registration window now open for tax advisers Agent Update 146 published Relief for social housing could unlock golden brick delays Foreign companies suspected to have underpaid £16.1bn New advisory fuel rates from September Tax cases Company was out of time to appeal Rental activities were not substantial Loans to taxpayer were employment income Structure was not an offshore installation No reason to stay appeal for outcome of judicial review Articles Exemption upheaval It's all gone wrong Pressed for time MTD update EMI just got a lot bigger Tax tip Q&A Movers & shakers Readers’ Forum VAT State pension Inheritance tax Middle East move New queries.