The Association of Taxation Technicians (ATT) is urging HMRC to issue guidance to employers and employees about a planned tax exemption for employer-provided electric car charging, including details of any exclusions or exceptions, which has not been included in the current finance bill

Marital difficulties with visitors from outer space and an acute attack of vertigo were among the more outlandish excuses given to HMRC for not completing a tax return on time, while among the more optimistic expense claims made was one for birthday drinks in a Glasgow night club

VAT is a European construct so post-Brexit any government could have the freedom to reform this hugely complex and irrational VAT rating system, argues David Whiscombe CTA, partner at BKL

A week after its subsidiary Apple Europe Ltd paid an additional £136m to settle tax and interest payments with HMRC, another subsidiary of the US tech giant, Apple UK Ltd, has also revealed an additional tax and interest payment totalling £81m

HMRC investigations into large business tax affairs are becoming increasingly drawn out and are now taking almost three years to settle, according to analysis by Pinsent Masons

In the case of Frank A Smart & Sons Ltd [2017] CSIH 77, the appeal at the Scottish Court of Session focused on whether a farming company could reclaim VAT on the purchase of single farm payment entitlements (SFPEs). Croner Taxwise VAT consultant Julie Green considers the implications of the appeal judgment against HMRC

HMRC has opened its tax-free childcare scheme to parents who have children under the age of nine, with the scheme opening to all remaining eligible families on 14 February, after full rollout was delayed due to the service experiencing IT difficulties

Environment secretary Michael Gove has signalled his intention to crackdown on water companies using offshore tax structures, suggesting they should take steps to ensure their tax planning arrangements meet the standards for responsible behaviour, or face further regulatory challenge

Meg Wilson CTA, tax writer at Croner-i, explains the key payment dates for corporation tax payments for the largest businesses with profits in excess of £1.5m as new rules reducing the payment period are set to come into force from 1 April 2019

The US Internal Revenue Service (IRS) has released Notice 1036, updating the income tax withholding tables for 2018 reflecting changes to personal tax rates made by the US tax reform legislation enacted in December

On 23 January the Book Club in Shoreditch is hosting a self assessment party, providing free tea and coffee and chilled out tunes for those who are working away to meet the 31 January filing deadline

HMRC has come under fire over its failure to deliver its transformation programme as planned, disparities in the treatment of high net worth individuals (HNWI) compared to other taxpayers, and a lack of clarity in its customer service statistics in the latest report from the public accounts committee (PAC)