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HMRC introduced new legislation requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards.

Members of the CIOT’s Indirect Taxes Committee recently met with representatives from HMRC’s partial exemption team to discuss tips and best practice for the situation where a partial exemption spe

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.

HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update

The ATT responded to a

Following the consultation ‘

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

Local powers versus increased complexity

The purpose of devolved powers is to allow local government to make decisions impacting their own area.

Lindsay Scott (Technical Officer) gave evidence for the CIOT, alongside Stephen Boyle (Auditor General for Scotland), Dr João Sousa (Fraser of Allander Institute), Michael Clancy (Law Society of Sc