The government is to legislate to make high speed broadband a legal right, introducing a regulatory universal service obligation (USO), giving everyone in the UK access to speeds of at least 10 Mbps by 2020, in a move which will ease the introduction of HMRC’s Making Tax Digital online updating initiative

The US is on the brink of introducing the biggest set of tax reforms for a generation, after President Trump’s flagship bill to slash corporation tax for business and introduce tax cuts for individuals was passed by the Senate, although it needs some final amendments and a second vote in the House before becoming law by the end of this year

The Treasury will go ahead with the introduction of new regulations for anti-money laundering (AML) supervision, which include establishing a new body to oversee the 22 professional body AML supervisors in accountancy and law, which will come into force on 18 January 2018

Acquisitive accounting firm Baldwins, has taken over chartered accountants Cassons Business Advisers LLP, a Manchester based practice with two offices in the north west and an estimated £4m in fee income

HMRC is warning the public about a high profile phone scam that is conning vulnerable and elderly people out of thousands of pounds into paying non-existent tax bills using iTunes gift cards 

HMRC has published a briefing setting its view following a Supreme Court judgment in the case involving investment trust companies  (ITC), which centred on claims made by final consumers against HMRC for VAT that had been wrongly charged to them by their suppliers

Download the HMRC CGT indexation allowance for September 2017, RPI Index for October 2017 and HMRC rates of interest, and the current stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

In a busy year of complex tax changes, two Finance Acts set out a raft of new measures for businesses and individual taxpayers. Bill Dodwell CTA ACA, partner and head of tax policy at Deloitte and Kevin Prosser QC set out the key tax developments of 2017