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

In our response to the consultation ‘Making public services work for you with your digital identity’ (tinyurl.com/3mufkwar), the ATT emphasised that any digital id

Who might be entitled to replacement National Insurance credits?

The issue mainly affects parents and carers who:

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

The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.

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

HMRC took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums.

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