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Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.

Artificial intelligence – or AI – two of the most talked about letters in recent years!

A year into the new parliament, tax is proving one of the government’s biggest headaches: the tax rises that have already happened (employer national insurance (NI)),

My article ‘Unpaid employment taxes: shifting liability’ in the September issue of Tax Adviser outlined HMRC’s powers to collect unpaid PAYE and NICs from employees and persons other t

One of the first practical rules I learnt in tax was that appeals against assessments should be made within 30 days.

The Authorised Corporate Service Provider (ACSP) regime is now in force.

This is a story of success – although one where investment is needed today to develop the future.

Almost exactly ten years ago, on 25 September 2015, the 193 countries of the UN General Assembly adopted the 2030 Agenda for Sustainable Development which created the 17 world Sustainable Developme

Simon York CBE is a former Director of HMRC’s Fraud Investigation Service and has spent his career in tax and financial investigation.

HMRC’s Transformation Roadmap was published on 21 July 2025 and is an extensive vision for HMRC’s future and the future UK tax system (see tinyurl.com/bdd