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).
The legislative framework governing the temporary labour market includes the Conduct of Employment Agencies and Employment Businesses Regulations 2003 (the Conduct Regulations).
The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, following the McCann review.
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
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.
The CIOT responded to a technical consultation on draft regulations (The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026), which would exempt payments made to local authoriti