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.
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Online platform reporting: increased HMRC scrutiny
Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers using them in 2025.
Sanctionable conduct: HMRC’s new enforcement powers
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.
Large business tax compliance: CIOT responds to Public Accounts Committee inquiry
The Public Accounts Committee (PAC) inquiry into Large business tax compliance is scrutinising the processes
Updating HMRC’s guidance on Real Estate Investment Trusts and the manuals more widely
The CIOT recently sent a letter to HMRC requesting an update to their guidance on Real Estate Investment Trusts (REIT) in their Investment Funds Manual
Employee shareholder exits: capital or income?
There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.
Share exchanges: just and reasonable adjustments
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.
Elden v HMRC: where procedure becomes the problem
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
CIS fraud: how to protect gross payment status
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).