HMRC is warning young adults who may have less experience of the tax system to be especially vigilant about tax refund scams via smartphone, as fraudsters ramp up activity after the self assessment season

In our regular Q&A series from Croner Taxwise, tax adviser Amaira Badat considers the tax implications of the deemed domiciled rules for a non-domiciled long-term resident with foreign income below £2,000

Businesses believes that the UK tax system is fundamentally unfair, with a bias in favour of larger companies, and want more support to stay compliant with new requirements such as Making Tax Digital, according to research by the British Chambers of Commerce (BCC)

HMRC is ramping up its action against businesses which fail to prevent facilitation of tax evasion by staff, but compliance levels are low. Businesses should act now given the risk of corporate criminal investigations, explains Ben Jones, tax partner at Eversheds Sutherland

Media star Kaye Adams, the presenter of ITV’s Loose Women programme, is the latest celebrity to win an IR35 challenge, with a First Tier Tribunal (FTT) finding the terms of her personal services contract (PSC) for BBC radio shows meant she was not an employee and did not have to pay some £125,000 of PAYE and National Insurance contributions (NICs), reports Pat Sweet

HMRC is claiming the new direct recovery of debt (DRD) powers to recover money owed directly from individuals’ bank and building society accounts have raised £178m of tax revenue, against a background of a low volume of complaints, objections or appeals, with the majority settling before direct intervention was needed

Lindsey Wicks, tax writer at Croner-i, examines the lack of clarity over the operation of rules concerning insurance proceeds received post-cessation in the wake of the Sinclair ruling

Actor Robert Glenister has lost a NICs appeal over the operations of his personal service company (PSC), Big Bad Wolff, at an Upper Tribunal

HMRC has published preliminary guidance on how to prepare for changes to the off-payroll working rules from 6 April 2020, even though the consultation on the extension of the rules to the private sector has yet to close for comment

In our regular VAT Q&A series, Croner Taxwise VAT advice consultant Sally Atkins looks at how changes in policy have affected the VAT treatment of a deposit that is retained after an event is cancelled

The Treasury has issued a consultation on plans to introduce the EU’s Fifth Money Laundering Directive into UK law, which will bring tax advice into the remit for the first time 

There are signs that the EU could be about to reconsider the VAT treatment of financial and insurance services, removing their exemption, partly because of recent changes to cost-sharing arrangements, and the challenges of taxing the digital economy