This month's review of tax cases and tax news including gold bullion payment schemes slated, FRS 105 tax compliance, domicile in Henderson, First Tier Tribunal upholds 'tax on tax' dispute

Jackie Hall ACA CTA, partner at RSM on optional remuneration and P11D concession and HMRC ramps up employer PAYE compliance activity

Download the HMRC CGT indexation allowance for June 2017, RPI Index for July 2017 and HMRC rates of interest, and the current stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates

Graham Elliott, VAT expert at City & Cambridge Consultancy questions building status argument in Summit case, Making VAT Digital, VAT on non-EU mobile phone calls, students union and exemptions

The key HMRC filing deadlines from September 2017 to April 2018 including deadline for employment intermediary’s quarterly report, PAYE cheque payments, online CIS returns, PAYE settlement agreement

Donald Trump has once again reiterated his desire to undertake swingeing tax reforms which he claims would let loose the US economy and benefit ordinary Americans, despite providing no detail in his proposals

HMRC has published guidance on how downsizing, selling or gifting a home affects the additional inheritance tax (IHT) threshold for residence nil rate band (RNRB) relief, after admitting that the rules are ‘complicated’

Devolution has seen real change to the UK tax system with the introduction of tax raising powers for the Scottish government and the introduction of the Scottish Rate of Income Tax (SRIT). Saffery Champness partner Elaine McInroy considers the key issues for employers and employees defined as Scottish taxpayers

Yvette Nunn CTA, director at Berkeley Associates, faces an uphill struggle to persuade clients to keep their tax affairs organised, review gift giving and maintain better records to help executors reduce inheritance tax (IHT) liability, in an increasingly complex tax environment

Overhauling the US tax system will prove difficult for the Trump administration, according to a former leading adviser to President Barack Obama

The amount of tax HMRC suspects may have been underpaid by big businesses has increased to £24.8bn, a 13% hike on the previous year following a widening of the scope of investigations, according to analysis by law firm Pinsent Masons

During the first 100 days after President Trump's inauguration tax reform was meant to take place, but now senior Republicans are predicting it will arrive in 2017. US taxpayers may be forgiven for thinking that tax reform may never come to pass. Global Tax Weekly specialists take a look at the options