In the second article of a two-part series on demergers, Paul Davies ACA CTA, tax writer at Croner-i, investigates how to ensure there is no disposal for capital gains purposes by the distributing company’s shareholders of their interests in the distributing company

Eugenia Campbell, tax director at RSM, kicks off a new series on inheritance tax, focusing on the treatment of unmarried couples and cohabitees without children under the current nil rate band tax rules

The deadline for settling loan charges with HMRC is 5 April 2019. Meredith McCammond CTA, technical officer at LITRG, answers questions workers who have previously been enrolled in loan schemes may have

ICAEW is warning the 5.5m individuals HMRC estimates have yet to complete their tax return against leaving it to the last minute, as they risk a penalty if they miss the 31 January 2019 deadline

Despite assurances from the US government, there is growing concern that billions of dollars in tax refunds from the Internal Revenue Service (IRS) will be delayed until the shutdown ends, potentially causing hardship for thousands of US taxpayers

This week sees the launch of an international tourist tax in Japan, requiring visitors to pay a 1,000 yen (£7.20) levy when leaving the country by plane or ship, which is expected to raise 50bn yen in 2019

A dispute between investment management firm BlackRock and HMRC over VAT on financial services has seen the case referred to the European Court of Justice (CJEU) after the Upper Tribunal failed to reach a verdict, reports James Bunney

Vivienne Scott, senior VAT consultant at Croner Taxwise, discusses whether design and build contracts allow architects to apply a zero rate VAT to the professional services they provide to contractors

Kim Hau, senior proposition manager for Onesource Indirect Tax, explains the benefits of different Making Tax Digital (MTD) for VAT software solutions and why companies should embrace a comprehensive approach rather than a quick fix

The government is consulting on proposals to extend and increase the plastic carrier bag charge, which would see it double to 10p and require all retailers to participate

The introduction of a realtime PAYE reporting system in Ireland risks leaving around 120,000 people with substantial underpayments in its first month of operation, ACCA is warning

With the mandatory deadline to digitally report VAT under HMRC’s Making Tax Digital racing down upon us, Bill Dodwell, senior policy adviser at OTS, says this will not mean an immediate end to spreadsheet reporting as HMRC has accepted that some VAT calculations are just too complicated to comply immediately and more work needs to be done