Traffic management under CIS: changing lanes
HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 March 2025, continues to create practical and compliance challenges for bu
HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 March 2025, continues to create practical and compliance challenges for bu
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
The issue mainly affects parents and carers who:
The legislative framework governing the temporary labour market includes the Conduct of Employment Agencies and Employment Businesses Regulations 2003 (the Conduct Regulations).
The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.
The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, following the McCann review.
The VAT treatment of food is a good example of how a simple, widely known tax rule is actually subject to considerable complexity and, consequently, much confusion.
In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals of partial exemption – the process of determining how much VAT a business can
HMRC took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums.