Amendments coming to Trust Registration Service requirements this summer
On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8) were laid before Parliament.
On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8) were laid before Parliament.
HMRC introduced new legislation requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards.
HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update
There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.
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
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the Enterprise Investment Scheme and venture capital tr
Clause 258 of the Finance Bill (which may have become a Finance Act by the time of reading) will allow HMRC to issue outbound correspondence digitally as the default position.
At the time of writing, the Finance Bill 2025-26 is making its way through the committee stage, with ministers examining each clause before the Bill receives Royal Assent.
The CIOT highlights, and the ATT agrees, that all the Finance Bill measures aimed at tax advisers should be viewed together, and that the combined impact on compliant tax advisers should not be und