Elden v HMRC: where procedure becomes the problem
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
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.
The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.
After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November.
Dame Meg Hillier moved from chairing the Public Accounts Committee in the last Parliament to chairing the Treasury Committee in this Parliament.
The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.
In October 2014, I co-authored the former Office of Tax Simplification (OTS) report on the competitiveness of the UK tax administration.