Search

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

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

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.

Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers using them in 2025.

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

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

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