HMRC Name and Shame Full Disclosure: April 2026 New rules

HMRC’s “name and shame” full disclosure regime allows it to publish the details of businesses and individuals found to have deliberately underpaid tax. The power is statutory and remains fully operational in 2026. Where a qualifying civil penalty for deliberate behaviour becomes final, HMRC can make the default public. From April 2026, the compliance environment […]

Increased Employer Risks of UK’s Digital Immigration System

Recent changes to UK immigration rules and the continued digitisation of Home Office systems have altered the practical risk landscape for businesses. Permission to work is no longer evidenced primarily through physical documents. It is confirmed through interconnected digital platforms that operate before travel, at boarding and during onboarding. Employers who assume that a granted […]

O’Brien v HMRC: Contractor Loan Scheme Fails

The First-tier Tribunal has again sided with HMRC in a contractor loan scheme case, confirming that amounts paid into an employee benefit trust and returned as “loans” were taxable earnings. In O’Brien v HMRC, the Tribunal held that income tax arose when the taxpayer’s remuneration was redirected into an employee benefit trust (EBT), even though […]