Chancellor Philip Hammond held on to his seat in Prime Minster Theresa May’s new year Cabinet reshuffle, which saw no major changes after senior members refused to change jobs, including health secretary Jeremy Hunt who turned down the option to become business secretary

MPs and business groups are expressing increasing concern about the impact of Brexit on business cashflow, after it emerged that over 130,000 companies could face paying VAT upfront on goods imported from the EU when or if the UK leaves the customs union in March 2019

A claim for judicial review was dismissed as the court found that there was no legitimate expectation created by a HMRC manual and therefore it was fair for HMRC to insist rules were applied

Plans to go ahead with Making Tax Digital for VAT reporting from April 2019 are well under way with the government consulting on final details of the rules for so-called ‘electronic accounts’. Stephen Relf CTA ACA, tax writer at Croner-i, examines the proposals 

Commuters, drivers and businesses across south Wales and the south west of England are set to make savings as a result of the UK government’s decision to reduce the charges to cross the Severn toll bridges by removing VAT

The EU is consulting on a draft directive that would make permanent the provision in the EU VAT Directive that requires all member states to levy a minimum standard VAT rate of at least 15%, which is set to lapse from the beginning of this year

A First Tier Tribunal decided to not strike out three appeals against personal liability notices, for failing to provide documents, as it was not proportionate and there was too much at stake

Stephen Relf CTA ACA considers the penalty structure for the new rules on the charge to capital gains tax on residential property which is now extended to non-UK residents and requires a 30-day filing requirement, especially since HMRC lost the McGreevy case

Complex tax rules surround residency so anyone looking to return to the UK after a period abroad needs to make sure they avoid any unexpected UK tax bills if they sell property prior to their return to the UK. Gill Tallon CTA, deputy managing partner at Mercer & Hole, considers the tax issues facing a returning couple with properties to sell

HMRC is still trying to rectify problems with the self assessment tax return online service for taxpayers attempting to use Verify to access online services

MPs are putting pressure on government to introduce a 25p latte levy on disposable coffee cups to cut the amount of waste, calling for a total ban of single use cups by 2023 unless manufacturers can make them recyclable

HMRC officials are set to be grilled by MPs over the operation of the new childcare service website, which has been heavily criticised by parents over difficulties in logging on since its launch last year, as part of a Treasury committee inquiry into childcare policy and its influence on the economy