Analysis of newly released HMRC data suggests 2.6 million self-assessment taxpayers overpaid around £8.9bn last year, with the payments on account system cited as a key cause. Data obtained by UHY Hacker Young under FoI also points to errors in...
The CIOT has warned that proposed changes to NICs on salary sacrifice could lead some employers to withdraw salary sacrifice arrangements, reducing employees’ overall retirement savings. In a briefing note published on 23 January, the CIOT...
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
The CIOT and the ATT have both welcomed the House of Lords Finance Bill Sub-Committee report (published 28 January 2026) on the Government’s IHT reforms affecting unused pension funds and changes to agricultural and business property reliefs...
Tax Journal thanks its authors for January (click on links below to view author profiles and access their contributions):Jonathan Athow - HMRC’s priorities for 2026: building for the futureJohn Barnett – Grandfathering
Consultations, case hearings, HMRC activity and more.
