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UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.

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

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

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

The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process.

From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).

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.

Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:

For many years, employer-supported childcare in the UK was closely associated with childcare vouchers.

Employee reliefs

The Finance Bill proposes the following measures: