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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).

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 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

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

The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.

As we reported in September’s Technical Newsdesk (Offshore tax evasion – consultation on Requirement to Correct), this is the latest in a series of consultations b

In the October edition of Technical Newsdesk we set out the details of HMRC’s proposals to tackle ‘enablers of tax avoidance’ contained in t

LITRG has submitted comments to HMRC on two consultations on different approaches to tackling the hidden economy – one on sanctions and the

Lookthrough

The CIOT and ATT have both responded to the Office of Tax Simplification’s (OTS) paper which is considering a Lookthrough taxation model for small companies.