Tax Avoidance

12 December 2025

Large tax penalty for avoidance scheme promoter
Penalties for scheme promoters failing to notify an avoidance scheme. A recent tax case

17 November 2025

HMRC issue tax fraud warning for employment agencies and employers
HMRC’s briefing, which explains new fraudulent models which are being marketed to employers and recruitment agencies offering ‘cheaper’ payroll services involving tax credits to reduce liabilities for employers

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