Public Accounts Committee scrutiny: large business compliance
The Public Accounts Committee held an evidence session with HMRC on 18 May (see tinyurl.com/yc625htz)....
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Supporting the vulnerable and those with complex needs
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Traffic management under CIS: changing lanes
HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 M...
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Online platform reporting: increased HMRC scrutiny
Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers usi...
Tax audits: be ready for tomorrow’s enquiry
For most of my career as a tax professional, I have been fascinated by the idea of doing things better, smarter and in a...
Marshmallow pies: a sticky case for VAT
The VAT treatment of food is a good example of how a simple, widely known tax rule is actually subject to considerable c...
Pension withdrawals and consolidations: unintended consequences
The UK pensions system is designed to reward long-term saving.
The Capital Goods Scheme: long-term VAT recovery
In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals ...
Sanctionable conduct: HMRC’s new enforcement powers
From 1 April 2026, HMRC has enhanced enforcement powers designed to target advisers who intentionally facilitate tax los...
The ethics of AI: new PCRT guidance
The seven professional bodies that produce Professional Conduct in relation to Taxation (PCRT) issued updated guidance o...