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Tax advisers: sanctionable conduct
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
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.
The landlord challenge: adapting to MTD for Income Tax
The introduction of Making Tax Digital for Income Tax from 6 April 2026 is often described as a broad reform affecting sole traders and landlords alike.
Savings for disabled people: the case for a simpler approach
For many disabled people, and for those who support them, the ability to build up savings can be critical.
Mixed-use stamp duty land tax: history of commercial abuse
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.
Cross-border structuring: US citizens with UK limited companies
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
Mutual trading: the four key conditions
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.
The high value council tax surcharge: a reform with significant implications
After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November.
