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Blog

uk tax gap 2024 25 small business enquiry risk hero

UK Tax Gap 2024-25: What the £59.2bn Composition Says About Enquiry Risk

HMRC put the 2024-25 tax gap at £59.2bn, with small business at 62% and a third of the estimate rated highly uncertain. What that means for practices.Read more>

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MTD £30,000 Threshold: Who Joins in April 2027 and What Changes on Penalties

Qualifying income over £30,000 in 2025-26 brings a client into MTD from 6 April 2027, under penalty rules that differ from the 2026 intake. What changes.Read more>

missed mtd quarterly update penalty points hero

Missed MTD Quarterly Updates: The Cumulative Rule, Penalty Points and the 2027 Change

A missed MTD quarterly update repairs itself at the next one, and the penalty point still lands. The cumulative rule, the 2026-27 grace and what changes in 2027.Read more>

enquiry ready records hmrc file hero

Enquiry-Ready Records: The Client File That Answers HMRC First Time

Most enquiry cost is evidential, not legal. The four-layer client file, the dated judgement note and a worked comparison of two identical clients.Read more>

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AI Tax Tools and Copyright: The Licensing Questions a Buyer Should Ask

Europe's first generative-AI copyright reference is sitting with the CJEU, and one of its four questions lands closest to how tax research tools actually work. What to ask a vendor now.Read more>

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AI Tax Tool Testing: How to Build a Test File for Your Own Work

A published benchmark measures somebody else's questions. Build a 20-question test file from your own client work, with planted errors, in an afternoon.Read more>

blog2 mtar

Tax Adviser Registration Sanctions: Rules, Penalties and the Public Register

Mandatory tax adviser registration sanctions began 18 August 2026: £5,000 per prohibited interaction, ineligibility orders and published names. What advisers must check.Read more>

blog5 mtd

MTD Automatic Sign-Up: The Agent Checklist for September 2026

HMRC begins automatic MTD sign-up from September 2026 using 2024-25 income data. Letters go to clients, work goes to agents. The procedure, dates and record fixes.Read more>

blog6 pontin

Pontin v HMRC: Entrepreneurs' Relief and the Trading Company Test

In Pontin v HMRC the FTT allowed Entrepreneurs' Relief although the company's only income was rent and £324k of it was held non-trading. How the holistic test decided it.Read more>

blog1 penalties

HMRC Automatic Penalties: 2025-26 Appeal Statistics and How to Challenge

HMRC issued 8.1m automated penalties in 2025-26 and cancelled 48,189 on review, about two thirds of those reviewed. How penalty appeals work and when to use them.Read more>

blog4 tanglewood

Tanglewood v HMRC: Lessons for Covid-Era R&D Claims

The FTT dismissed Tanglewood's £880,286 Covid R&D claim: a genuine project, but no scientific advance. What the decision means for pandemic-era claims still in the window.Read more>

blog3 ai policy

Firm AI Policy Checklist: The Risks Staff Prompts Don't Cover

Most accountancy AI policies govern what staff paste into a chatbot. They say nothing about assistant access to client data or vendor retention. Four questions to ask.Read more>

blog2 utt

Uncertain tax treatment notifications: the proposed extension to individuals and trusts

HMRC has consulted on extending uncertain tax treatment notifications to individuals and trusts at £5m, with no size test. What it proposes and what it means.Read more>

blog4 pension

Net pay or relief at source: the payroll setting that decides pension tax relief

Net pay and relief at source give pension tax relief in different ways. Get the payroll setting wrong and the error looks normal every month. How to check it.Read more>

blog1 foreign pe

The foreign permanent establishment exemption is becoming mandatory: what UK companies need to do

The UK foreign branch exemption becomes mandatory for periods from 1 January 2027, and the anti-avoidance rule already bites from 13 July 2026.Read more>

blog6 ai act

The EU AI Act and UK accountancy firms: what came into force on 2 August 2026

Two parts of the EU AI Act applied from 2 August 2026: Article 50 transparency and enforcement against model providers. What UK firms should check.Read more>

blog5 roi

The ROI of AI tax research for a small practice: capacity, not cost

73% of UK firms have turned away work for lack of staff. Here is how to model the return on AI tax research as a capacity gain rather than a cost saving.Read more>

blog3 ai policy

Writing an AI use policy for a UK accountancy firm

A practical guide to writing an AI use policy for a UK accountancy or tax practice, with the six sections to include and wording you can adapt.Read more>

blog6 accuracy

How accurate is AI for UK tax research? Accuracy and verification explained

How accurate is AI for UK tax? What accuracy figures really mean, why the hallucination rate matters, and how to judge a tax tool on evidence, not claims.Read more>

blog3 itsa

Timely payments in ITSA: what "tax closer to payday" means

HMRC is consulting on collecting Self Assessment tax closer to when income is earned. What in-year ITSA payments would mean, who is affected, and the timeline.Read more>

blog4 side hustle

Side hustles and the £1,000 trading allowance: when you must file Self Assessment

The £1,000 trading allowance is combined across all side hustles and measured on gross income. When you must file Self Assessment, and the two key dates.Read more>

blog2 verification tax

The verification tax: why explainable AI matters in tax research

Finance teams lose hours checking AI they cannot trust. What the verification tax is, why explainability beats raw accuracy, and how to buy against it.Read more>

blog5 hallucinations

AI hallucinations in tax research: how to catch the answer that sounds right

AI hallucinations in tax are fluent, plausible and wrong. How to spot a fabricated case, a wrong-year figure or a misapplied relief, and how to prevent them.Read more>

blog1 distributions

Company distributions and returns of capital: what HMRC's 2026 consultation would change

HMRC is consulting on the biggest rewrite of the distributions rules since 1965: frozen capital, a mechanical buyback test, demergers, non-UK companies and loans.Read more>

mon13 blog

Business Asset Disposal Relief in 2026/27: the 18% rate, the £1m limit, and where claims fail

BADR is 18% for disposals from 6 April 2026, capped at £1m lifetime. The anti-forestalling rule, what Autumn Budget 2025 changed, and where claims fail.Read more>

wed15 blog

Making Tax Digital for Income Tax: who is in scope, and what to file by 7 August

MTD for Income Tax starts April 2026 for qualifying income over £50,000. Who is in scope, how qualifying income is measured, and what to file by 7 August. (157 ch)Read more>

fri17 blog

How to verify an AI tax answer before it reaches a client file

Fluency is not accuracy. A five-step routine for checking an AI tax answer, the traps that hide one layer down, and what a checkable tool looks like.Read more>

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How to choose AI tax research software for your firm

A practical guide for UK accountants on choosing AI tax research software: what to check on accuracy, cited sources, data security, workflow and price.Read more>