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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).

In our response to the consultation ‘Making public services work for you with your digital identity’ (tinyurl.com/3mufkwar), the ATT emphasised that any digital id

Who might be entitled to replacement National Insurance credits?

The issue mainly affects parents and carers who:

The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.

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 took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums.

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

April marks a watershed moment for the tax profession: after a protracted lead-in, Making Tax Digital (MTD) for Income Tax is finally here.

The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the Enterprise Investment Scheme and venture capital tr