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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.

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.

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.

Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad

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

In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how increasing trends in this area create complexity and challenges for businesses,

In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about the lack of awareness of new requirements to register trusts and other entities