Tax advisers: sanctionable conduct
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, following the McCann review.
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.
Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad
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 Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transaction tax (LTT) and landfill disposals tax – and changes to the Welsh Revenue A
For many years, employer-supported childcare in the UK was closely associated with childcare vouchers.
In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how increasing trends in this area create complexity and challenges for businesses,
In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about the lack of awareness of new requirements to register trusts and other entities