Public Accounts Committee scrutiny: large business compliance
The Public Accounts Committee held an evidence session with HMRC on 18 May (see tinyurl.com/yc625htz).
The Public Accounts Committee held an evidence session with HMRC on 18 May (see tinyurl.com/yc625htz).
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
For most of my career as a tax professional, I have been fascinated by the idea of doing things better, smarter and in a more technology-enabled way.
From 1 April 2026, HMRC has enhanced enforcement powers designed to target advisers who intentionally facilitate tax losses. These are introduced by Finance Act 2026 ss 250-253 and Sch 22.
The seven professional bodies that produce Professional Conduct in relation to Taxation (PCRT) issued updated guidance on 19 January 2026, including new material on the ethical use of artificia
For many disabled people, and for those who support them, the ability to build up savings can be critical.
Heritage estates do not fit neatly into the UK’s inheritance tax framework. They are not simply investment portfolios to be traded or businesses to be broken up.
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.