New HMRC agent registration rules: what you need to know
The stated aim is to raise standards in the tax advice market, support economic growth and close the tax gap.
The stated aim is to raise standards in the tax advice market, support economic growth and close the tax gap.
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 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).
From April 2027, most unused pension assets and certain death benefits will be brought within the taxable value of an individual’s estate for IHT purposes.
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
In a lengthy representation sent to Finance Bill Public Bill Committee members, including ministers and shadow ministers, CIOT had warned that the legislation was too broadly written, with HMRC ask
The Guidance Strategy Forum (GSF) meets quarterly, bringing together representatives from professional bodies including ATT, CIOT and CIOT’s Low Incomes Tax Reform Group (LITRG), as well as other s