This month's review of tax cases and tax news including IR35 rules set to net private companies, contractor beats HMRC over IR35 dispute, late return penalty thrown out due to lack of evidence

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

The key HMRC filing deadlines from June to December including online CIS returns, inheritance tax due on lifetime transfers, PAYE cheque payments, paper submission of personal tax returns for 2017/18 

The European arms of Ebay and Amazon have signed an agreement with HMRC to tackle online VAT fraud and promote VAT compliance to users of online marketplaces, although there are only three signatories to the agreement so far

The number of serious tax evasion cases identified by HMRC has jumped 18% in the last year to 3,809, up from 3,216 in 2016/17, driven by the information the tax authority has received under the common reporting standard (CRS), according to Pinsent Masons

The European Commission has issued the detailed technical amendments to overhaul the EU rules on VAT to cut down on fraud across the 28 member states, effective from 2021, which will affect business to business VAT compliance

The number of higher rate taxpayers in the UK has grown by almost a third, from 3.02m in 2010 to 4.28m for the 2018-19 tax year, according to recent statistics from HMRC, which also show that the number of additional rate taxpayers has grown 39% since the band was introduced in 2010

HMRC is increasingly moving the focus of its investigations for underpaid tax away from foreign companies and is instead looking more closely at British companies, with HMRC targeting overseas businesses for 34% of all suspected underpaid tax compared to 66% from UK companies, according to Pinsent Masons

Jackie Hall, employment tax partner at RSM, explains how payrolling benefits comes with many National Insurance contribution (NIC) risks despite the advantage that the tax is collected in real time so employers avoid any underpayments at year end

The OECD has released the first peer reviews of the operation of the country by country reporting (CBCR) measures resulting from its base erosion and profit shifting (BEPS) project, which show that practically all countries that serve as headquarters to the large multinationals covered by the initiative have introduced new reporting obligations compliant with transparency requirements

Bill Dodwell, partner and head of tax policy at Deloitte, considers the implications of tax returns which are pre-populated with data by HMRC and asks whether taxpayers would check or understand the figures put in front of them

The head of HMRC has suggested businesses could face annual administration costs of up to £20bn depending on which option the UK selects for handling customs and trading with the EU post-Brexit and warned it could take several years for new systems to be up and running