Steven Pinhey
Modernising and mandating agent registration
HMRC introduced new legislation requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC...
Finance Bill 2025-26: Parts 6 and 7 – tax adviser measures
The CIOT highlights, and the ATT agrees, that all the Finance Bill measures aimed at tax advisers should be viewed toget...
Tax adviser registration: modernising and mandating
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
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Draft Finance Bill 2025-26: Promoters of marketed tax avoidance
CIOT responseThe CIOT has significant concerns about the negative impact that the breadth of this legislation could have...
Draft Finance Bill 2025-26: Modernising and mandating tax adviser registration with HMRC
The proposed legislation (tinyurl.com/2zevkeke) introduces a legal requirement for tax advisers who interact...
Draft Finance Bill 2025 -26: Proposals to enhance HMRC’s powers: tackling tax adviser facilitated non‑compliance
CIOT responseCIOT is concerned that the legislation as drafted does not achieve its intended goal of targeting the poor ...
Reform of behavioural penalties: HMRC consultation
The consultation proposed two different approaches to reform:
Improving HMRC’s approach to dispute resolution: HMRC consultation
The CIOT responseThe CIOT supports the aligning of appeals processes between direct and indirect taxes because it would ...
Closing in on promoters of marketed tax avoidance: HMRC consultation
The CIOT responseThe CIOT supports the government in taking a robust approach to those who continue to devise, promote o...
Enhancing HMRC’s powers: tackling tax advisers facilitating non-compliance: ATT, CIOT and LITRG responses
The consultation can be found on GOV.UK here: tinyurl.com/3kpz2