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Her Majestys Revenue & Customs (HMRC) was born out of the need to create a UK tax authority by merging both the Inland Revenue and HM Customs & Excise into one department. HMRC encounters spreadsheets in tax-payers systems on a very regular basis as well as being a heavy user of spreadsheets internally. The approach to spreadsheet risk assessment and spreadsheet audit is by the use of trained computer auditors and data handlers. This, by definition, limits the use of our specialist spreadsheet audit tool to such trained staff. In order to tackle the growing use of spreadsheets, a new way of approaching the problem has been piloted. The aim is to issue all staff who come across spreadsheets with a simple to use analysis and risk assessment tool, based on the departmental software SpACE (Spreadsheet Audit & Compliance Examination).
We analyse the UK income distribution from 2000 to 2023 using HMRC annual percentile data for both pre-tax and post-tax income. We fit a prefactor-adjusted $κ$-generalised specification to the data by weighted non-linear least squares and use inverse transform sampling to generate simulated income populations. The results suggest a redistribution of income shares over the period: the bottom 40\% appears to have increased its share, the middle-upper part of the distribution (50th--90th percentiles) lost share, the top 10\% remained broadly stable, and the top 1\% increased its share of pre-tax income. Because the modified specification is defined only above a positive threshold, conclusions concerning the lower tail should be interpreted with some caution. Using simulated 2023 pre-tax incomes to examine tax reform scenarios, we find that revenue-equivalent tax increases on high-income earners must be more than four times as large as comparable increases on lower-income earners. This suggests that, despite increased concentration at the top, the UK tax base remains driven primarily by the large number of taxpayers outside the very top of the distribution.
We present SpaceAgents-1, a system for learning human and multi-robot collaboration (HMRC) strategies under microgravity conditions. Future space exploration requires humans to work together with robots. However, acquiring proficient robot skills and adept collaboration under microgravity conditions poses significant challenges within ground laboratories. To address this issue, we develop a microgravity simulation environment and present three typical configurations of intra-cabin robots. We propose a hierarchical heterogeneous multi-agent collaboration architecture: guided by foundation models, a Decision-Making Agent serves as a task planner for human-robot collaboration, while individual Skill-Expert Agents manage the embodied control of robots. This mechanism empowers the SpaceAgents-1 system to execute a range of intricate long-horizon HMRC tasks.
Due to the difficulty of obtaining ground-truth labels, learning from virtual-world datasets is of great interest for real-world applications like semantic segmentation. From domain adaptation perspective, the key challenge is to learn domain-agnostic representation of the inputs in order to benefit from virtual data. In this paper, we propose a novel trident-like architecture that enforces a shared feature encoder to satisfy confrontational source and target constraints simultaneously, thus learning a domain-invariant feature space. Moreover, we also introduce a novel training pipeline enabling self-induced cross-domain data augmentation during the forward pass. This contributes to a further reduction of the domain gap. Combined with a self-training process, we obtain state-of-the-art results on benchmark datasets (e.g. GTA5 or Synthia to Cityscapes adaptation). Code and pre-trained models are available at https://github.com/HMRC-AEL/TridentAdapt
Researchers have discovered how microscopic imperfections and atomic vibrations can be used to control a powerful quantum effect in an advanced material。 The effect can turn alternating electrical signals from the environment directly into the kind of current electronic devices need, without traditional components。 As temperature changes, the signa
NASA’s futuristic X-59 jet is about to face its biggest challenge yet: breaking the sound barrier for the first time。 After a successful series of test flights that pushed the aircraft to near-supersonic speeds, engineers are preparing to fly it faster than Mach 1 and eventually up to Mach 1。6 at 60,000 feet
A long-overlooked organ may hold surprising clues to healthy aging and cancer survival。 Researchers at Mass General Brigham used AI to analyze CT scans from tens of thousands of adults and found that people with healthier thymuses—a small immune-system organ once thought to become largely irrelevant after childhood—lived longer and had substantiall
A decades-old mystery about Saturn has finally been solved thanks to the James Webb Space Telescope。 Scientists discovered that Saturn’s changing “rotation rate” was never caused by the planet speeding up or slowing down, but by powerful winds high in its atmosphere。 Webb’s unprecedented observations revealed that Saturn’s northern lights actively
Scientists have uncovered a surprising force that may help explain how binary star systems form so quickly。 New supercomputer simulations show that magnetic fields surrounding newborn stars can act like a cosmic brake, stripping away angular momentum and allowing two still-forming protostars to spiral closer together instead of drifting apart
Scientists have developed a solar desalination system that turns seawater into drinking water without creating environmentally damaging brine。 Special laser-textured metal panels use sunlight to evaporate water while automatically moving salt deposits away from the working surface, preventing clogging。 The process was successfully tested with water
For more than a century, pianists and music teachers have argued over whether a performer’s touch can actually change the tone color of a piano note — and now scientists say the answer is yes。 Using a cutting-edge sensor system that tracked piano key movements at 1,000 frames per second, researchers discovered that elite pianists subtly manipulate
A team at the University of Minnesota discovered that changing a metal film's thickness by just a few nanometers can dramatically alter how it behaves electronically。 The finding reveals a surprising new way to control metals and could help power future advances in electronics, catalysis, and quantum technology
NASA says a long-running air leak aboard the ISS recently worsened, leading engineers to investigate new suspected crack locations and consider a riskier repair strategy。 Astronauts were temporarily moved into a safe haven as a precaution before the repair was postponed for further analysis
NASA's James Webb Space Telescope has uncovered unusual chemistry in interstellar comet 3I/ATLAS, including the first direct detection of methane on a visitor from another star system。 The comet also contains exceptionally high levels of carbon dioxide, making it unlike most comets born in our solar system。 Scientists believe the methane was hidden
A breakthrough hydrogen-production method could make clean fuel far cheaper and easier to generate。 Researchers at the University of Birmingham developed a perovskite-based catalyst that splits water into hydrogen at much lower temperatures than existing technologies, potentially allowing factories, steel plants, cement works, and renewable energy
Scientists have uncovered unexpected quantum complexity inside cobalt, a metal long thought to be fully understood。 Advanced measurements revealed a dense network of topological electronic states that remain robust at room temperature。 These states enable extremely fast electron behavior and can be switched or controlled using magnetism
The mysterious Amaterasu particle may not be a proton at all。 New research suggests that some of the most extreme cosmic rays could be ultraheavy atomic nuclei, heavier than iron, which are better able to retain their energy while traveling through space。 This idea could help explain how these rare particles reach Earth and provide new clues about
Scientists have successfully tested an AI-designed universal coronavirus vaccine in humans for the first time, finding it to be safe and well tolerated。 The vaccine generated immune responses against multiple coronaviruses, including SARS-CoV-2, SARS, and related bat viruses with pandemic potential。 By targeting features shared across an entire vir
Scientists have created a tiny chip that can generate, steer, and read light-based information all in one device, marking a major leap toward ultra-fast, energy-efficient computing。 The breakthrough uses atomically thin materials and nanoscale structures to control a unique quantum property of light called the “valley” degree of freedom, allowing i