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.
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.
The CIOT responded to a technical consultation on draft regulations (The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026), which would exempt payments made to local authoriti
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
April marks a watershed moment for the tax profession: after a protracted lead-in, Making Tax Digital (MTD) for Income Tax is finally here.
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).