The Scottish government has made a u-turn on plans to cut the rate of tax on air travel with the introduction of an air departure tax (ADT) in Scotland, which would replace UK wide air passenger duty (APD)

In the first of a three part series on the diverted profits tax (DPT), Mark Cawthron LLB CTA, tax writer at Croner-I considers whether it has acted as a deterrent to multinationals attempting to mitigate their tax bills and compliance issues

A specialist HMRC taskforce has collected over £5m in taxes by tackling dishonest dog breeders, as part of wider initiatives designed to crack down on selling puppies on the black market

In our regular Q&A series from Croner Taxwise, Janis Kirkham, VAT advice consultant, Croner Taxwise, considers VAT compliance issues relating to the 28-day rule for longer stays in Airbnb

Revenue from remote gaming duty (RGD), which is levied on online or internet based gambling via electronic devices, has risen sharply since the tax was introduced three years ago, prompting calls for some of the £529m raised annually to be invested in helping problem gamblers

A record number of people withdrew funds from their pension pots in the first three months of the year, with 648,000 payments to 284,000 individuals, but problems remain with overpayments of tax, with £31.1m claimed in the first quarter of 2019

The Treasury has confirmed the government’s commitment to safeguarding cash as a method of payment, and is to launch a new group with regulators and the Bank of England to set strategy and co-ordinate work to ensure nationwide access continues

The UK’s wealthiest taxpayers are becoming more wary about using complex tax planning and contrived tax avoidance schemes, after public concerns about moral behaviour, but still view inheritance tax (IHT) as a punitive ‘double tax’, reports Pat Sweet

HMRC is clamping down on the use of live tax avoidance schemes falling under the management service company (MSC) legislation after winning a Court of Appeal hearing against Costelloe Business Services

Yvette Nunn CTA, director of Berkeley Associates, welcomes a sensible decision in the recent Farrell VAT surcharge case, but fears the tribunal system will not cope unless HMRC ditches automatic penalties when Making Tax Digital for VAT is in full force

This month’s exclusive Accountancy Daily CPD module will look at the alternative dispute resolution (ADR) process, which uses mediation to resolve tax disagreements between taxpayers and HMRC

In this month’s tax updates, cases include Loose Women’s star IR35 win while Hustle actor’s Big Bad Wolffe company loses NIC appeal, a taxpayer’s unsolicited tax returns are rejected, HMRC wins £40m Hyrax case, IR35 private sector rules released, Treasury reports on loan charge, HMRC consults on PRR and multinationals face CFC clawback