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The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.

The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, following the McCann review.

For most of my career as a tax professional, I have been fascinated by the idea of doing things better, smarter and in a more technology-enabled way.

The UK pensions system is designed to reward long-term saving. However, in practice, the transition from accumulation to decumulation is rarely a smooth path.

Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers using them in 2025.

The VAT treatment of food is a good example of how a simple, widely known tax rule is actually subject to considerable complexity and, consequently, much confusion.

From 1 April 2026, HMRC has enhanced enforcement powers designed to target advisers who intentionally facilitate tax losses. These are introduced by Finance Act 2026 ss 250-253 and Sch 22.

In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals of partial exemption – the process of determining how much VAT a business can

HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update

The Public Accounts Committee (PAC) inquiry into Large business tax compliance is scrutinising the processes