Tax advisers: sanctionable conduct
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
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New loan charge settlement opportunity
The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, following the McCann review.
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.
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.
Multi-factor authentication is coming to HMRC agent accounts
HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update
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.
Business rates reform
In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England.