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The Public Accounts Committee held an evidence session with HMRC on 18 May (see tinyurl.com/yc625htz).

Do any of these scenarios sound familiar?

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.

In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals of partial exemption – the process of determining how much VAT a business can

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

This article examines HMRC’s interpretation of when a UK property business commences and considers whether the statutory framework supports an alternative analysis.

There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.

UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.