HMRC have published a tax information and impact note (TIIN) and new guidance highlighting that individuals living or working abroad have until 5 April 2026 to rely on current rules for paying voluntary NICs. From 6 April 2026, eligibility to pay...
Paul Farey (AECOM) reviews the new rules and HMRC’s guidance.
HMRC’s increasing focus on upstream compliance and a more data-led, riskbased approach marks a clear shift away from the traditional enquiry cycle, as Vicky Topps and Karmjit Mader (KPMG) explain....
Discovery assessment in the context of multiple insufficiencies of tax: In HMRC v S Harte [2026] UKUT 112 (TCC) (11 March), the Upper Tribunal dismissed HMRC’s appeal, deciding that the conduct and time‑limit conditions in TMA 1970 ss 29 and 36...
HMRC’s open tax investigations into the UK’s largest businesses are taking an average of 41 months to complete, according to analysis by law firm Pinsent Masons. The firm found that the number of active investigations handled by HMRC’s Large Business...
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