Tax audits: be ready for tomorrow’s enquiry
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.
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.
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.
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.
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
In November 2025, HMRC formally launched an enhanced informant and reward scheme, marking a significant shift in the UK’s approach to tackling serious tax avoidance and evasion.