This month's exclusive CCH Daily CPD module focuses on the implications of the Apprenticeship Levy, which came into effect on 5 April 2017, on employers including payments, the effect of paying in and withdrawing and digital accounts

HMRC’s Fraud Investigation Service (FIS) collected £5.17bn in additional revenue in 2016/17, with £2.36bn gathered through civil investigations and a further £1.07bn through criminal investigation, according to law firm Pinsent Masons

HMRC’s yield from investigations into underpayments of ‘sin taxes’ has doubled to £2.99bn, up from £1.46bn in 2015/16, according to research from UHY Hacker Young

Paul Manafort, the former campaign manager for President Donald Trump in his successful bid for office last year, has been charged with money laundering offences and hiding more than $18m (£13.6m) offshore to avoid paying taxes, according to an indictment brought before a US court

A First Tier Tribunal (FTT) concluded that a doctor was operating as self employed therefore the profits he earned should have been subject to income tax and Class 4 national insurance contributions (NICs) not corporation tax

Chancellor Philip Hammond is stuck ‘between a rock and a hard place’ in planning his November Budget, and will find it difficult to balance his commitment to fiscal targets with increasing pressures on spending, according to analysis by the Institute for Fiscal Studies (IFS) 

The fall in sterling has opened up opportunities for overseas investors eyeing up the UK property market despite the imposition of UK inheritance tax on non-resident owners and changes to non dom tax rules. Liz Cuthbertson CTA, partner at Mercer & Hole considers the tax changes

A First Tier Tribunal (FTT) has allowed an appeal over tax return amendments and penalties for late filing and inaccuracies after the taxpayer argued that they were unaware of the contents of the returns due to being in an abusive relationship

With rumours swirling around ahead of the Autumn Budget on 22 November, Sara White, editor of Accountancy, discusses what could be included in the Budget following a tough year for tax professionals due to delayed regulations and retrospective tax rules, Making Tax Digital deferral and IT glitches at HMRC, execerbated by the snap general election

HMRC has been allocated £78m from the Treasury this year to fund work around leaving the EU, while the need to design and implement significant upgrades to the customs declaration system may mean other projects have to go on hold, MPs have been told

President Donald Trump has named David Kautter as the interim head of the US Internal Revenue Service (IRS) and will take up office next month when current IRS Commissioner John Koskinen’s term expires

President Donald Trump has clinched a major victory in his battle to introduce the most significant reform of the US tax code in a generation, winning a vote in Congress which means the necessary legislation will be fast-tracked