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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).

Members of the CIOT’s Indirect Taxes Committee recently met with representatives from HMRC’s partial exemption team to discuss tips and best practice for the situation where a partial exemption spe

The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, following the McCann review.

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.

HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update

The ATT responded to a

Following the consultation ‘

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

Local powers versus increased complexity

The purpose of devolved powers is to allow local government to make decisions impacting their own area.