The UK now has a political party with a working majority which should give the Brexit process the backing it needs, but Yvette Nunn CTA ATT MAAT, director of Berkeley Associates is sceptical that this will end tax uncertainty for business

HMRC has updated its guidance on the extension of existing off-payroll working rules (IR35) to the private sector, scheduled for April, with a new contractor factsheet setting out the changes

Scotland is to go ahead with a Budget in early February, five weeks before the UK Budget due to legislative requirements to finalise funding for councils

With Brexit on the verge of being finalised, at least at stage one, Alison Horner, indirect tax partner at MHA MacIntyre Hudson, looks at the impact on VAT and cross-border transactions post 31 January

Companies hiring apprentices are failing to pay the correct hourly rate with 19% of employers not following national minimum wage rules while the number of apprenticeships has dropped dramatically since the launch of the apprenticeship levy

The Duke and Duchess of Sussex’s shock decision to break with tradition, spend more time abroad and seek to pursue separate financial arrangements from other senior members of the Royal family looks set to raise a number of complex trans-Atlantic tax issues

HMRC has published outline guidance on the changes to the regulations on money laundering and terrorist financing, which have been extended to cover lettings agents and art dealers from mid-January, with more detailed information set to follow

Classic motorbike brand, Norton, was in the insolvency court this week to try to resolve a dispute with HMRC over a demand for hundreds of thousands in tax

Fines issued by HMRC have surged in value by nearly a third in the past three years, rising significantly faster than the amount of tax collected

The rise of the digital economy is changing the traditional VAT collection landscape with HMRC struggling to extricate tax as providers argue they are providing app services to third parties and many are based offshore. Sean Glancy, indirect taxes partner at UHY Hacker Young, examines the VAT issues

David Blumenthal, partner at Clyde & Co explores how the new IR35 rules will affect the private sector, with a close look at employees providing their services to organisations through a personal service company (PSC) and status determination statements (SDS)

Companies that fail to comply with national minimum wage (NMW) rules face only a one in eight chance of being caught by HMRC, while the detection rate for small businesses is likely to be far lower