Search

The Public Accounts Committee held an evidence session with HMRC on 18 May (see tinyurl.com/yc625htz).

On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8) were laid before Parliament.

The legislative framework governing the temporary labour market includes the Conduct of Employment Agencies and Employment Businesses Regulations 2003 (the Conduct Regulations).

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.

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

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

There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.

UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.

Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.