The government has published the Taxation (Cross-Border Trade) Bill to allow it to establish a standalone customs regime, and ensure that VAT and excise legislation operates effectively, following the UK’s withdrawal from the EU

HMRC has published a brief covering a change in policy concerning the VAT treatment of pension fund management services provided by regulated insurance companies, which means it is delaying implementation of the new rules until 1 April 2019

There have been rumours that the Chancellor could lower the £85,000 VAT threshold in tomorrow's Autumn Budget which would come as a blow to small businesses, who currently stall growth and tread water at £84,000 to avoid a VAT charge, explains Sara White, editor of Accountancy

Independent VAT consultant Neil Warren examines the issues affecting potential simplifications to the VAT system and considers the options available

In the aftermath of the release of the ‘Paradise Papers’, the OECD’s global forum on transparency and exchange of information for tax purposes has said it is ramping up efforts to tackle tax avoidance, while its latest peer review indicates Jersey and the Isle of Man are meeting transparency targets

The first autumn Budget for two decades, taking place on Wednesday, is widely predicted to be something of a damp squib, with the Chancellor concentrating on support for housing and the younger generation rather than significant tax changes

Mark Cawthron LLB CTA examines the ins and outs of disguised employment, running through some key aspects of the existing tax rules and picks up on a recent tribunal case, Big Bad Wolff Ltd [2017] TC 06143

Just over one fifth (22%) of HMRC civil servants were happy with their pay and benefits in 2017, a drop of 2% compared to the previous year, despite the tax authority seeing a growth in satisfaction across all other areas of work, according to the latest Civil Service people study

Around 11% of the working age population is involved in the sharing economy, creating an estimated total gross income of £8bn annually, but one in ten of those earning over the personal allowance threshold may not be reporting their tax obligations, research commissioned by HMRC has found

In Litton & Thorner’s Community Hall [2017] TC 06101, the First Tier Tribunal (FTT) allowed the appeal against HMRC’s decision that zero-rating did not apply to the construction of a lean-to, which amounted to an annex to the original building. Stanley Dencher FCA CTA (Fellow) AIIT considers the ruling

One in five businesses which are operating just below the VAT registration limit admit to taking deliberate action to remain under the threshold, even if it means turning down work, according to research commissioned by HMRC

The US House of Representatives has passed a bill opening the way to a major reform to the US tax code, including slashing the corporate tax rate, in a milestone vote which means the focus for President Donald Trump’s promised tax overhaul now moves to the Senate