In our regular Q&A, Vivienne Scott, senior VAT consultant at Croner Taxwise, considers the implications of deregistration with property on hand when an owner has invested heavily in refurbishment

Anglo-Swiss multinational mining group Glencore has won a A$92m (£51m) victory in a long-running transfer pricing dispute with the Australian Taxation Office (ATO)

Doctors are calling for the government to introduce a tax on sugary snacks, after research showed this may be more effective at reducing obesity levels than the current levy on sugary drinks

Nominations for the chair of the influential Treasury Committee close at noon Tuesday with a successor to Nicky Morgan MP due to be confirmed the following day, barring proroguing of parliament

HMRC has bowed to pressure and has announced a one-year delay to 2020 to the introduction of reverse charge VAT in the construction sector, due to be implemented next month, after industry bodies and accounting specialists highlighted concerns about lack of preparation and the impact on businesses

As construction companies face up to yet more tax reporting commitments, Johnston Carmichael’s head of VAT Nigel Roberts sets out the wide implications of the new VAT reverse charge, delayed by one year to 2020 in a government u-turn

Amid heated exchanges during Prime Minister’s Questions, Boris Johnson confirms review as MPs demand all loan charge settlements must be suspended until the results are known

An Upper Tribunal for Scotland ruling has highlighted administrative issues over the issue of penalty notices for Land and Buildings Transaction Tax late payments, but Revenue Scotland vows to continue charging daily penalties

In our regular Q&A series, Croner Taxwise tax advisor Alexandra Fielding considers the tax implications for high earners of exceeding the annual allowance limit of £10,000 on pension contributions

The key HMRC filing deadlines from September to December 2019 including corporation tax second quarterly instalment payment for companies with annual taxable profits exceeding £20m, loan charge deadline for reporting to HMRC any disguised remuneration issues, and Making Tax Digital for VAT compliance deadline for deferred entry businesses

In this month’s roundup of tax case, Ingenious film scheme ruled tax avoidance at appeal, worker cannot claim tax relief on contractor travel expenses in Nowak, Hargreaves Lansdown loses £15m loyalty bonus tax case, Making Tax Digital confirmation notices and IR35 private sector off-payroll working guidance issued

In this month’s VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers whether the provision of nursery education is non-business, the case of a DIY housebuilder who took HMRC to tribunal after the failure of an Alternative Dispute Resolution process, a new angle on the provision of management services to overseas subsidiaries and the end of the road for the Smart case on input tax for farm subsidies