Modernising and mandating agent registration
HMRC introduced new legislation requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards.
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Tax audits: be ready for tomorrow’s enquiry
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.
Sanctionable conduct: HMRC’s new enforcement powers
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.
Multi-factor authentication is coming to HMRC agent accounts
HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update
Updating HMRC’s guidance on Real Estate Investment Trusts and the manuals more widely
The CIOT recently sent a letter to HMRC requesting an update to their guidance on Real Estate Investment Trusts (REIT) in their Investment Funds Manual
Share exchanges: just and reasonable adjustments
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element.
The case for a local visitor levy in England: CIOT response
Local powers versus increased complexity
The purpose of devolved powers is to allow local government to make decisions impacting their own area.
Scotland: Finance and Public Administration Committee: evidence on legacy issues
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
Elden v HMRC: where procedure becomes the problem
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.
Making Tax Digital for Income Tax: new resources
April marks a watershed moment for the tax profession: after a protracted lead-in, Making Tax Digital (MTD) for Income Tax is finally here.