Tax Digest Issue 286 August 2026

Why should you buy Tolley's Tax Digest Issue 286: Mandatory Registration, Sanctionable Conduct and Other Key Changes: Overview of New Measures and Risks in Practice

This digest covers detailed, expert guidance on the changes to the provisions for Promoters of Tax Avoidance Schemes to include schemes that have no chance of success; consideration of the mandatory registration provisions for tax advisors, including practical guidance on what firms need to do; consideration of the new sanctionable conduct provisions, including a review of the new HMRC guidance; application of the HMRC Standards for Agents, which underpins their approach to non-compliance by advisers; and much more.