The mandatory tax adviser registration manual explains some aspects of the rules and confirms the transitional arrangements applying in some circumstances. However, further explanation is to be added and not all areas are covered.

Carve-outs are an important part of the global mergers and acquisitions (M&A) market, but they can often be complicated to complete. Here are some of the core considerations when pursuing a successful carve-out.

ICAEW’s Tax Faculty provides a summary of some of the key developments in tax in May 2026 and explains where you can find further information.

Users of the GOV.UK app can use a new AI tool, GOV.UK Chat, to answer questions on a range of areas, including tax. As for all AI tools, responses should be treated with caution.

In a change to HMRC’s guidance, not all taxpayers who claimed averaging relief in their 2024/25 self assessment (SA) tax return are automatically exempt from Making Tax Digital (MTD) for income tax for 2026/27.

The government has plans to tokenise financial markets. What exactly is tokenisation? What might it look like in practice and what are the big questions about it that still need answering? Polly Tsang, ICAEW’s Senior Financial Services Regulatory Manager, explains.

ICAEW has expressed broad support for taxing returns on stablecoins as interest, and not as capital gains, in its response to the government’s call for evidence on the possible introduction of a new stablecoin tax regime.

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ICAEW has made a number of recommendations in its response to HMRC’s consultation on modernising and standardising company tax returns, including extending the pilot phase to allow agents and companies more time to prepare.

ICAEW’s Auditor Reporting Lab is exploring how audit reports can be – and are becoming – more informative and easier to digest, with a focus on improving clarity and user-friendliness while maintaining compliance with auditing standards.

In celebration of Volunteers-Week 2026, the four winners of this year’s ICAEW’s Volunteering Award share how volunteering became an integral part of their personal and professional growth.