Tax Avoidance

19 September 2025

New umbrella company guidance
PAYE rules for labour supply chains that include umbrella companies from 6 April 2026

18 August 2025

New umbrella company legislation
HMRC’s new legislation aimed at tackling non-compliance by umbrella companies. The imposition of joint and several liability rules

15 August 2025

Umbrella company fraud - updated guidance
Working through an umbrella company. HMRC’s updated guidance on umbrella company fraud. The imposition of joint and several liability rules

05 August 2025

Supporting documents for Finance Bill 2025-26 - tax avoidance
Finance Bill 2025-26, including draft legislation targeting those who promote or enable marketed tax avoidance

30 July 2025

HMRC publish Transformation Roadmap outlining their vision for a modern tax administration system
HMRC's Roadmap which outlines plans to transform the existing tax and customs administration system into one which is more automated, more focused on self-service, and better set up to get things right first time

11 July 2025

Regulations to update the UK's automatic exchange of information agreements
Updated rules for the Common Reporting Standard (CRS).

08 July 2025

Associated operations
The tax rules for associated operations

26 June 2025

Limited Liability Partnerships and arrangements used to avoid tax
A tax avoidance scheme used by landlords to reduce their tax liability, as recently highlighted by HMRC

25 June 2025

The latest UK tax gap figures
The UK tax gap, which, according to the latest figures published by HMRC, is estimated to have been £46.8bn in 2023/24, up from a revised figure of £46.4bn in 2022/23

30 May 2025

Collecting the right tax from wealthy individuals
The National Audit Office (NAO)’s report examining the extent to which HMRC is well placed to support wealthy individuals to pay the right tax and intervene in good time if people get things wrong

29 May 2025

UK and Isle of Man discuss measures against tax avoidance and evasion
The Exchequer Secretary to the Treasury and the Isle of Man Treasury Minister’s agreement to joint working to crack down on promotors of tax avoidance schemes

04 April 2025

Disguised Remuneration Loan Charge - call for evidence published
An independent review into the Loan Charge, which was launched on 23 January. A call for evidence has now been published

02 April 2025

Enhancing HMRCs ability to tackle tax advisers facilitating non-compliance
HMRC’s consultation exploring options to enhance its powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs

28 March 2025