With 100 days to go before the 31 January 2020 deadline, HMRC is warning taxpayers to complete their tax returns early to beat the Christmas and New Year rush

In a session before the Treasury Committee, HMRC chief told MPs that it had not calculated the administrative cost of the government’s Brexit deal on exporting businesses and that several thousand high value exporters were not even ready for a no-deal Brexit

The Scottish government is to introduce a charge on single-use drinks cups in a bid to reduce the amount of plastic used

When a room in a house is converted for a specific use by a disabled person complex VAT rules apply. HMRC has revised VAT Notice 701/7 to provide clarity on how to interpret the VAT charges. Angela Bedi, Croner-i tax specialist, explains

Four Conservative MPs have been nominated for the position of chair of the Treasury Committee, to replace Nicky Morgan, including ex Treasury minister Mel Stride 

The introduction of incentives such as entrepreneurs relief have resulted in business owners shifting their income around to minimise tax payments, rather than encouraging investment, according to research by the Institute for Fiscal Studies (IFS)

HMRC is keeping a close eye on sporting testimonials to ensure that retiring footballers, cricketers and rugby players are complying with the labyrinthine tax rules. Andy Turner, partner at Mercer & Hole, examines potential pitfalls

HMRC’s greater focus on transfer pricing is testing intercompany agreements to breaking point, explains Paul Sutton, founder of LCN Legal 

The stand-off between HMRC and taxpayers is only exacerbated when it comes to tax investigations which drag on for years, but partial closure notices (PCNs) at least offer some expectation of an outcome, albeit not final. David Lewis, partner at Mazars, explains

Sarah Arnold, tax writer at Croner-i, explains the key objections to the draft legislation on the government's proposed digital services tax, due to come into force in April 2020, reflecting industry concerns about the complexity of the rules and lack of clarity in the draft legislation

In our regular Q&A series from Croner Taxwise, Kiya Jacobs examines potential pitfalls accountants could experience when registering trusts to comply with the Fifth Money Laundering Directive (5MLD)

Facebook’s UK tax payments have been branded ‘outrageous’ by a former chair of the public accounts committee (PAC), after the tech giant’s accounts revealed it paid £28.5m in tax in 2018, while revenues hit a record £1.65bn