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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.

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

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.

From 1 April 2026, HMRC has enhanced enforcement powers designed to target advisers who intentionally facilitate tax losses. These are introduced by Finance Act 2026 ss 250-253 and Sch 22.

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.

How does the Dutch tax system achieve this? In large part, it reflects the differing attitudes in common law and civil law countries.