Fraud is the largest reported crime in England and Wales, and the UK government wants to bring numbers down. With failure to prevent fraud now an offence, there is some onus on business to address the issue. But are enough businesses taking it seriously?

12 years on from the events, and eight years after the first court decision was handed down, the First-tier Tribunal (FTT) appears to have blown the final whistle in the Professional Game Match Officials Ltd (PGMOL) case.

Businesses interacting with HMRC about someone else’s tax affairs have three months from today, 18 May 2026, to register with HMRC unless a later start date applies.

HMRC has published a technical note providing a summary of the rules applying for deaths on or after the 6th of April 2027, and setting out a timetable for publishing secondary legislation, guidance and interactive tools.

Peter Herbert and Karen Eckstein explain why letters of representation matter in an audit of financial statements, what can go wrong, and how any shortcomings can be addressed.

The King’s Speech featured proposed legislation on late payments and regulatory reform in an agenda that prioritised national security above all else.

HMRC’s new guidance highlights the importance for agents to meet the conditions for tax adviser registration and understand the routes available to review and appeal decisions.

As the Middle East conflict heaps further pressure on an already fraught UK agricultural sector, how can farmers weather this multi-faceted storm?

Agents who use clients’ sign in credentials for HMRC’s online services may be in breach of HMRC’s standard for agents.

Taxpayers carrying on a trade and directors of close companies may find it difficult to comply with new requirements to provide additional information in their self assessment (SA) tax return for 2025/26.