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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).

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.

From 1 April 2026, HMRC has enhanced enforcement powers designed to target advisers who intentionally facilitate tax losses. These are introduced by Finance Act 2026 ss 250-253 and Sch 22.

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

Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.

The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.

From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).

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

For many years, employer-supported childcare in the UK was closely associated with childcare vouchers.

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.