Highlights of February 2026 with the latest tax, accounting and audit insight, including residential landlords under pressure and rethinking ownership, tax adviser registration starts 18 May, EY settles £2bn NMC audit negligence claim out of court, ME Group ‘displeased’ as auditor asks for more time, changes to small LLP disclosure requirements explained, Treasury clarifies use of digital identities for AML checks, higher taxes on sports image rights, golden visas versus retirement visas: tax pros and cons, farm tax and legal planning, Making Tax Digital complexities explained, changes to fair value in IAS 28, BDO partners vote for UK/Ireland firm merger