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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

AMAP rates have been fixed since 2011, with employees currently able to claim 45p per mile for business use of their own vehicles. Over this period, motoring costs have risen significantly.

The letter, sent in early April by Ellen Milner, CIOT’s Director of Public Policy, sets out four key areas for action:

The ATT and CIOT, along with other professional bodies, continue to receive a significant amount of queries and feedback from members regarding practical and policy aspects of MTD.

This is a hybrid meeting, so members are warmly invited to attend in person or online. The meeting precedes the Chartered Tax Adviser’s Address, which will be held at the same venue.

Arlene Reid

On 13 February 2026, with the agreement of Arlene Reid of Musselburgh, a member of the Chartered Institute of Taxation (CIOT), the Investigation Committee of the Taxation Di

The seven professional bodies that produce Professional Conduct in relation to Taxation (PCRT) issued updated guidance on 19 January 2026, including new material on the ethical use of artificia