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

Clauses 36 to 38 of the Finance Bill relate to the rules that apply to share for share exchanges and other corporate reorganisations (and collective investment scheme reconstructions), where shareh

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

HMRC increasingly relies on interest figures reported by banks and building societies to pre-populate customers’ records (although not self-assessment tax returns at present).

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

Employee reliefs

The Finance Bill proposes the following measures:

The online article in January’s edition of Technical Newsdesk (Employee

In November 2025, HMRC formally launched an enhanced informant and reward scheme, marking a significant shift in the UK’s approach to tackling serious tax avoidance and evasion.

Cyber attacks are having a significant impact on both UK citizens and the economy.

The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.