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Traffic management under CIS: changing lanes
HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 March 2025, continues to create practical and compliance challenges for bu
Government consultation: making public services work for you with your digital identity
In our response to the consultation ‘Making public services work for you with your digital identity’ (tinyurl.com/3mufkwar), the ATT emphasised that any digital id
National Insurance replacement credits: HMRC confirm one-year delay
Who might be entitled to replacement National Insurance credits?
The issue mainly affects parents and carers who:
Call for evidence: Student loans and taxation of graduates
The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.
Pension withdrawals and consolidations: unintended consequences
The UK pensions system is designed to reward long-term saving. However, in practice, the transition from accumulation to decumulation is rarely a smooth path.
Online platform reporting: increased HMRC scrutiny
Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers using them in 2025.
Marshmallow pies: a sticky case for VAT
The VAT treatment of food is a good example of how a simple, widely known tax rule is actually subject to considerable complexity and, consequently, much confusion.
The Capital Goods Scheme: long-term VAT recovery
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
LITRG guidance on HMRC’s one-to-many campaign: provisional figures in tax returns
HMRC took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums.
