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CIOT’s Cambridge conference runs from 18 to 21 September and is now open for bookings at www.tax.org.uk/arc2026.

I did not set out to have a career in tax.

I am obviously biased, but I see the importance of the ATT growing. Throughout March, numerous media outlets contacted the ATT in relation to the forthcoming introduction of MTD.

HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 March 2025, continues to create practical and compliance challenges for bu

Whilst tax policy is generally not the key focus of local elections, we do a lot of work with the devolved administrations, so are looking forward to what the changes might mean for the work of our

The VAT treatment of food is a good example of how a simple, widely known tax rule is actually subject to considerable complexity and, consequently, much confusion.

In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals of partial exemption – the process of determining how much VAT a business can

Many of these, perhaps predictably, have a digital theme.

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.

This article examines HMRC’s interpretation of when a UK property business commences and considers whether the statutory framework supports an alternative analysis.