Entrepreneurs’ relief (ER) should be fully available for properly structured multiple completion share buybacks, but until HMRC issues definitive guidance, advisers should look at alternatives, says Peter Rayney FCA, CTA (Fellow), TEP

Towns in the south east England stockbroker belt account for nine of the top 10 list of places in the UK where residents pay the most income tax

HMRC has issued its first detailed guidance on the tax treatment of cryptoasset transactions specifically clarifying the rules for transactions at businesses and companies

MPs are calling for fundamental reform of the business rates system, which they describe as unfair and ‘broken’, and are urging a future government to examine alternatives as soon as possible

Download the current HMRC CGT indexation allowance unchanged since December 2017, RPI index for September 2019, HMRC rates of interest, and property tax rates including SDLT, Scottish LBTT and Welsh LTT

In this month’s tax updates, HMRC wins latest GAAR ruling, Ackroyd loses IR35 appeal, Starbucks success in Dutch tax case, HMRC threatens action over IR35, probate fees u-turn, Facebook’s UK tax under fire and Scotland mulls plastic cup tax 

This month's exclusive Accountancy Daily CPD module focuses on HMRC discovery assessments, particularly focusing on when they can be issued and how to challenge them, taking into account the rules applying for income tax, capital gains tax and corporation tax.

Troubled Goals Soccer Centre, which de-listed from AIM earlier this year following the discovery of irregularities in its accounts, has now admitted the profits of the business may have been overstated by as much as £40m since 2009

In this month’s VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers whether direct patient contact is necessary for medical services, how waiting for a single document lost a self-builder’s tax claim, and whether a husband and wife’s businesses were one or two businesses

It could be a Halloween tax nightmare for some of the UK’s small businesses, who risk missing a trick by failing to hit the 31 October deadline for returning self assessment paper tax returns

HMRC has handed back almost £55m to savers who had overpaid tax on pension withdrawals in the past three months, the highest figure since drawdown rules were relaxed