Disciplinary reports: February 2026
Mr Sharath Mahalinga
At hearings on 12 and 26 June 2025, the Disciplinary Tribunal of the Taxation Disciplinary Board (TDB) determined that Mr Sharath Mahalinga of Bangalor
At hearings on 12 and 26 June 2025, the Disciplinary Tribunal of the Taxation Disciplinary Board (TDB) determined that Mr Sharath Mahalinga of Bangalor
As part of this review, consideration was given to the value and cost of remaining a member of CFE Tax Advisers Europe.
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).
Over the last 25 years, the UK’s employment tax legislation has evolved largely in response to repeated attempts by successive governments to reduce PAYE and NICs avoidance in labour supply cha
Chaired by CIOT’s Director of Public Policy Ellen Milner, participants from the business sector, policy-makers and tax professionals discussed topics such as the administrative burden faced by smal
CIOT and ATT both welcomed the government’s decision to make the new £1 million agricultural and business property relief allowance for inheritance tax transferable between spouses and civil partne
In September 2025, former England and Liverpool footballer John Barnes was declared bankrupt following a petition by HMRC.
The changes in the way people work, combined with recent legisative changes that expand employees’ rights to request flexible working, mean that employers must be prepared for a more agile work