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Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:

In November 2025, HMRC formally launched an enhanced informant and reward scheme, marking a significant shift in the UK’s approach to tackling serious tax avoidance and evasion.

Cyber attacks are having a significant impact on both UK citizens and the economy.

Partial exemption is one of the trickiest and most misunderstood areas of VAT. It governs how much VAT a business can recover and sits at the crossroads of compliance and complexity.

Dame Meg Hillier moved from chairing the Public Accounts Committee in the last Parliament to chairing the Treasury Committee in this Parliament.

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.

When VAT replaced purchase tax in 1973, following the UK’s entry into what was then known as the European Economic Community (the forerunner of the European Union), we were assured that it woul

In October 2014, I co-authored the former Office of Tax Simplification (OTS) report on the competitiveness of the UK tax administration.

Every tax professional I speak to feels the same tension. On one hand, there’s relentless pressure to ‘do something with AI’.

I wrote in the September 2024 edition of ‘Tax Adviser’ about the Court of Appeal’s decision in Northumbria Healthcare NHS Foundation Trust [2024] EWCA Civ 177 and its potentially profo