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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).

In the ever-evolving landscape of UK taxation, the Chartered Tax Adviser (CTA) qualification has signalled technical excellence and professional integrity.

Whether it is a sign of the start of the house buying season or an indicator of increased confidence in the economy, from our postbag it seems that more clients are applying for mortgages.

Set out below are the answers to a couple of common issues faced by members in practice.