The amount of tax to be raised via the new soft drinks industry levy, in force from today, has been slashed, with the government claiming the threat of the ‘sugar tax’ has resulted in over 50% of manufacturers reformulating their products in order to avoid the charge, which is now predicted to bring in £240m rather than £520m in its first year

Sharp increases in auto enrolment pension payments, new Scottish income tax rates and bands and increasing complexity over higher rate taxpayer child benefit payments are some of the changes coming into force today, at the start of the 2018/19 tax year

HMRC has won a case at judicial review concerning the use of confidential information freely disclosed by an informant, who got in contact to provide details of a tax avoidance scheme called Goldfinger, with the judge deciding that there had been no inducement by HMRC to create a breach of confidence

A £380m scheme designed to broaden SME employee ownership risks going into limbo, as EU state aid approval for the enterprise management incentive (EMI) share option scheme expires today, and HMRC has admitted it is not currently known when and on what terms the EU will renew its approval

While VAT is now at the forefront of HMRC plans for the rollout of Making Tax Digital (MTD), digital reporting will apply to all the main taxes in future and will impact all UK taxpayers. Ian Carpenter and John Forth, VAT partners at RSM, explain potential pitfalls and considerations for businesses and accountants

Croner Taxwise tax consultant Angela Robson examines the impact of the tapered annual allowance on pension savings and offers various options to deal with tax liabilities

HMRC has teamed up with Kantar Public to carry out research on employer National Insurance contribution (NIC) relief for employees under 21 and apprentices under 25, with those chosen having to contact HMRC if they do not wish to take part

The Scottish Help to Buy scheme for first-time buyers and existing home owners is being extended for two years to 2021 with a further £100m investment, helping more people purchase a new-build home without raising a large deposit

As HMRC launches its Making Tax Digital income tax pilot Sara White, editor at Accountancy, discusses the lack of communication on HMRC's behalf and considers why sole traders were chosen to test the software first

In February 2018, taxpayers were victorious in nine out of 13 late filing cases brought by HMRC. Meg Wilson, expert tax writer at Croner-I, outlines the various issues raised

Graham Elliott, VAT expert at City & Cambridge Consultancy is confused by HMRC’s reasoning in the Dynamic People case regarding the exemption of the special method, housebuilders’ input tax block clarified, insurance-related supply issue put into question twice

Jackie Hall ACA CTA, partner at RSM on the complications employers face when classifying employees as either salaried time-workers or unmeasured workers, trust registration penalties in force for employers