Download the HMRC CGT indexation allowance for December 2017 onwards, RPI Index for November 2018 and HMRC rates of interest, and the current stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

This month's consultations from HMRC include taxation of trusts, stamp taxes on shares, corporate capital loss restriction and digital services tax 

The key HMRC filing deadlines from January to June 2019 including deadline for companies tax resident in offshore centres (including Jersey, Guernsey and Isle of Man) to meet new substance requirements, amended personal tax self-assessment returns for 2017/18 and trusts and estates with a tax liability in 2017/18 to register with HMRC’s Trusts Registration Service

Finance Bill 2018-19 heralds some important changes to the entrepreneurs’ relief legislation, including tighter rules to ensure that shareholders beneficially own at least 5% of the true economic rights in the company. Peter Rayney FCA CTA explains the potential tax pitfalls

The government has amended the draft rules on entrepreneurs’ relief just weeks before Finance Bill 2018-19 is passed in the new year, with significant overhaul of the proposed ‘economic test’

Efforts to improve tax transparency on information exchange on tax rulings is still failing to meet the standards set by the OECD as part of the Base Erosion & Profit Shifting (BEPS) project Action 5

A record number of business owners are anticipated to submit their tax returns on Christmas day, continuing a trend that sees business owners working through the festive season to settle their tax affairs before the deadline

Political divisions and extensive debate of the government’s Brexit deal mean that Finance Bill 2018-19 (FB 2018-19) failed to pass beyond the committee stage before the parliamentary Christmas recess and will remain without royal assent until the new year

With time running out for taxpayers to settle with HMRC before the loan charge applies on 5 April 2019, the Low Incomes Tax Reform Group (LITRG) is concerned that low paid workers who received payments in the form of loans are being put off contacting HMRC

The House of Lords economic affairs committee is right to call for a new review of HMRC powers as the tax authority over-reaches itself with spurious tribunals and exhaustive investigations, not to mention the introduction of a 12-year time limit set out in Finance Bill 2018-19, says John Cullinane CTA, tax policy director at the Chartered Institute of Taxation

The Global Reporting Initiative (GRI), an independent organisation focused on sustainability reporting, is asking for feedback on its draft of the first global standard on tax and payment disclosures to governments within the next three months

HMRC has listened to public concerns and published revised guidance setting out the tax authority’s approach to taxing individuals who buy and sell cryptocurrencies confirming that capital gains tax (CGT), income tax and national insurance contributions may apply