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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).

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

The legislative framework governing the temporary labour market includes the Conduct of Employment Agencies and Employment Businesses Regulations 2003 (the Conduct Regulations).

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

The CIOT responded to a technical consultation on draft regulations (The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026), which would exempt payments made to local authoriti

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

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.

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