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Following the Upper Tribunal ruling on the Yorkshire Agricultural Society case, HMRC has broadened the scope of VAT relief for fundraising events.

The Charity Commission has published its first-ever Charity Sector Risk Assessment. Designed to provide an overview of potential risks to the sector, the survey is based on information drawn from accounts and annual returns, compliance concern investigations, serious incident reports and related casework. The survey found two key risks to the sector: financial resilience and risks to public benefit.

The new Charity SORP was released on 31 October 2025. This will apply for financial periods beginning on or after 1 January 2026.

Inheritance Tax (IHT) net set to widen.

Under new rules, more pensioners are now eligible for the Winter Fuel Payment in England, Wales, and Northern Ireland. In Scotland, eligibility has also widened for the Pension Age Winter Heating Payment.

HMRC presses on with roll-out of Making Tax Digital for Income Tax (MTD IT) – but changes plans for Corporation Tax.

It may not be as straightforward as you think. When is a volunteer not a volunteer? When they’re a worker as regards employment status?

It’s been called the biggest change since the introduction of self assessment in the 1990s – and for the first taxpayers impacted, Making Tax Digital for Income Tax (MTD IT) is now less than a year away.

The government announced earlier this year that up to 300,000 people would no longer need to file a tax return.

Businesses have been given more time to prepare for the change to compulsory Payrolling Benefits in Kind. The start date has been moved from April 2026 to April 2027.

Umbrella companies that don’t comply with their tax obligations have been in the government’s sights for some years. Worst case scenarios have seen fraudulent companies defaulting on HMRC, and workers landed with large, unexpected bills as a result of payment structures contrived to avoid tax.