United Kingdom: Tax

HMRC has introduced anti-avoidance information notices (AAINs) under Part 6 of the Finance Act 2026, granting significantly broader powers to investigate tax avoidance promotion and facilitation. These notices can target a wide network of connected persons—including directors, advisers, and intermediaries—without requiring proof that tax was lost or that arrangements were ineffective. With substantial civil and criminal penalties for non-compliance, businesses and advisers must understand who ca

Just under a month ahead of the new Chancellor John Healey's first Budget, the focus is firmly on the state pension. However, while the triple lock may be attracting all the headlines, there are plenty of other areas where we might see changes to pensions benefits and taxation in the Budget. Here are seven key areas to keep an eye on.

HMRC's treatment of visa costs as taxable benefits has evolved significantly, creating uncertainty for employers and employees navigating immigration-related expenses. This analysis examines the shifting regulatory landscape and explores how recent guidance impacts the tax treatment of work visa sponsorship costs.