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Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).

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.

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.

The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.

The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.

Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their manifesto pledge not to raise income tax.

In my October 2020 article ‘On the way to the forum’, I looked at an unsuccessful judicial review claim reported as R (oao Boulting) v HMRC [2020] EWHC 2207 (Admin).

In the ever-evolving landscape of UK taxation, the Chartered Tax Adviser (CTA) qualification has signalled technical excellence and professional integrity.