Search

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.

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

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.

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

In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England.

The Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transaction tax (LTT) and landfill disposals tax – and changes to the Welsh Revenue A

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.