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How does the Dutch tax system achieve this? In large part, it reflects the differing attitudes in common law and civil law countries.

As many expected, the Chancellor’s Spring Statement proved to be rather a ‘non-event’ from a tax policy perspective. The Statement still provides important context, however.

I had been working in tax for around 20 years when I attended an International Tax meeting. At some point, I casually mentioned that the UK’s personal tax year ends on 5 April.

And this new tax year is rather a special one: at long last, we have reached the official start date for Making Tax Digital (MTD) for Income Tax.

• 12,029,168 self-assessment returns were expected.
• A total of 11,489,825 retu

In November 2025, HMRC formally launched an enhanced informant and reward scheme, marking a significant shift in the UK’s approach to tackling serious tax avoidance and evasion.

Cyber attacks are having a significant impact on both UK citizens and the economy.

On the public policy front, our teams, led by Ellen Milner and Emma Rawson, have been actively engaged in making representations on the Finance Bill.

One of HMRC’s stated ambitions for the introduction of MTD is to reduce taxpayer error and mistakes under Self Assessment.