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).
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
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.
Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers using them in 2025.
HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update
For many disabled people, and for those who support them, the ability to build up savings can be critical.
There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.
Heritage estates do not fit neatly into the UK’s inheritance tax framework. They are not simply investment portfolios to be traded or businesses to be broken up.
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.
The Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transaction tax (LTT) and landfill disposals tax – and changes to the Welsh Revenue A