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I had been working in tax for around 20 years when I attended an International Tax meeting. At some point, I casually mentioned that the UK’s personal tax year ends on 5 April.

And this new tax year is rather a special one: at long last, we have reached the official start date for Making Tax Digital (MTD) for Income Tax.

• 12,029,168 self-assessment returns were expected.
• A total of 11,489,825 retu

On the public policy front, our teams, led by Ellen Milner and Emma Rawson, have been actively engaged in making representations on the Finance Bill.

One of HMRC’s stated ambitions for the introduction of MTD is to reduce taxpayer error and mistakes under Self Assessment.

In some ways, though, wishing tax compliance practitioners Happy New Year in February feels wholly appropriate.

I joined the CIOT in November 2025, after 18 years in practice at BDO, mostrecently as a director heading up the Liverpool tax team.

What came through loud and clear was your desire for balance.

This article concludes our series on the inheritance tax reforms introduced by Finance Act 2025, turning to one of the areas most significantly affected by the shift to a residence-based regime

At the 2024 Budget, the government announced that from 6 April 2027 inheritance tax would be extended to cover most pension death benefits.