In the first of a series on company car tax, Julie Clift CTA, tax writer at Croner-i, explains the calculations when assessing company cars as a taxable benefit and defining reason of employment

France is to introduce a 3% digital services tax, the first European country to do so, and now faces the risk of retaliation from the US, which argues that the levy unfairly targets multinational tech giants

The government plans to remove company car tax for newly registered zero emission models for one year from 2020 to offset the impact of the Worldwide harmonised Light vehicles Test Procedure (WLTP)

The government has published Finance Bill 2019-20 with 17 key tax changes, including off-payroll working rules for the private sector which are expected to raise £1.1bn in the first year, extension of HMRC powers in GAAR investigations and the 2% digital services tax 

Talksport radio show host Paul Hawksbee has won his IR35 appeal at a First Tier Tribunal (FTT), marking another defeat for HMRC over the question of whether broadcasters working via personal service companies (PSCs) should be considered as employees, reports Pat Sweet

The French government is to introduce an ‘eco-tax’ on all outgoing flights from French airports, which is expected to bring in €180m (£162m) from 2020, to encourage a more environmentally-friendly approach to travel

Taxpayers need to allow five working days to set up a direct debit instruction for the new Making Tax Digital (MTD) service

In our regular Q&A series, Croner Taxwise VAT consultants explain the rules around re-registering a business for VAT after a period of time when turnover fell below the VAT threshold

HMRC has collected an additional £37bn from new taxes introduced over the past decade, according to research from UHY Hacker Young

Proposals to overhaul inheritance tax may look good on the surface, but it is a case of removal of complexity would lead to the abolition of some useful tax breaks like taper relief and gifting exemptions. James Ward, head of the private client team at Kingsley Napley LLP, examines the Office of Tax Simplification recommendations

The Office of Tax Simplification (OTS) has recommended sweeping reforms of inheritance tax in a bid to reduce complexity as more people are caught by the tax as house prices soar, but has no proposals to deal with the overly complex residential nil rate band, reports Sara White

The government is to introduce tax incentives for taxi drivers and companies to buy zero-emission capable vehicles, in a bid to drive greater uptake of cleaner technologies