Consultations

Latest news

Image for accountancy bodies slate hmrc plan reckless statements offence

Tax | Accountancy bodies slate HMRC plan for ‘reckless statements’ offence

Major accountancy institutes criticise HMRC power grab, saying ‘criminal sanctions should not be used to resolve technical disputes over legislation’

20 Aug 2026

Tax

HMRC

Consultations

Image for close companies and directors loans firing line

Tax | Close companies and director’s loans in firing line

Stephanie Levin, partner at Blick Rothenberg, explains the proposed rules and potential pitfalls for close companies and owner managed businesses as HMRC ramps up scrutiny of directors’ loans

15 Jul 2026

Tax | Scottish mansion tax will double council tax for £2m homes

Scotland plans two new higher rate council tax bands for properties worth over £1m as move to mansion tax doubles current charge for most expensive houses

9 Jul 2026

Tax

Property Tax

Consultations

Image for vat and paye payments will have be made direct debit

Tax | VAT and PAYE payments will have to be made by direct debit

HMRC set out plans to require mandatory direct debit for VAT and PAYE payments affecting up to 87% of current registered businesses and sole traders

25 Jun 2026

Tax | Online VAT avoidance clampdown to net UK businesses

In a raft of consultations Treasury signals tougher action to tackle VAT non-compliance across online marketplaces with an extension of the current rules for overseas businesses to UK based sellers

25 Jun 2026

Tax

VAT

Consultations

Image for hmrc angles reckless untrue statement offence tax

Tax | HMRC angles for ‘reckless, untrue statement’ offence for tax

In a push for more power to combat tax evasion, HMRC sets out plan for new charge for providing ‘reckless untrue statements’ in direct tax cases

25 Jun 2026

Tax

HMRC

Consultations

Tax | HMRC to chase low value tax debt more aggressively

Direct recovery of debt powers to be extended to lower value tax debts worth up to £10,000, with direct access to bank accounts

24 Jun 2026

Tax | HMRC consults on ISA overhaul for first time buyers

Plans for new ISA aimed at first time buyers after 25% withdrawal charge from LISA punishes savers

24 Jun 2026

Tax | Monthly ‘payday’ tax bills for 7m self assessment PAYE taxpayers

In a radical move, HMRC plans to end twice-yearly tax bills for the seven million PAYE taxpayers inside self assessment, with monthly ‘payday’ payments

24 Jun 2026

Tax | HMRC to extend UTT disclosure rules to wealthy individuals

Review of uncertain tax treatment (UTT) rules will bring individual taxpayers and trusts within scope for the first time if they have used risky planning to achieve a £5m plus tax advantage

20 May 2026

Tax | Treasury consults on £2m council tax surcharge

With plans to increase council tax for properties worth more than £2m now less than two years away, government calls for views on valuation process, billing and deferral options

19 May 2026

Tax

Property Tax

Consultations

Image for 69 smes have never used e invoicing

Tax | 69% of SMEs have never used e-invoicing

Many small businesses do not understand requirements for electronic invoicing and this issue is likely to become more problematic with HMRC move to compulsory e-invoices from 2028

13 Apr 2026

Tax | HMRC to clamp down on director’s loan accounts

In a sweeping consultation, HMRC plans draconian reporting requirements on director’s loan accounts and participator loans to connected companies

10 Apr 2026

Tax | HMRC eyes up single XBRL format for company tax returns

Modernisation of corporate tax filing will see move to prescribed XBRL tagging framework from autumn 2027 to improve corporation tax computations, HMRC confirms

16 Mar 2026

Tax | HMRC plans online only filing of company tax return amendments

Companies will only be able to amend tax returns online from next year in a move to modernise corporate tax filing process and end acceptance of amendments by letter

12 Mar 2026