A high net worth individual (HNWI) who was formerly registered as non-domiciled in the UK has become the first person to be granted resident non-dom status in Italy, under the country’s new regime introduced at the start of the year

The residence nil rate band (RNRB) is important to consider when estate planning and protecting property for direct descendants but there are some tricky tax considerations. Nimesh Shah, partner at Blick Rothenberg, explains how it works and potential pitfalls

This month sees e-commerce giant eBay start charging 20% VAT on its fees to tens of thousands of businesses trading in the UK, in line with HMRC’s tougher stance against online traders who fail to register for VAT returns

As the Edinburgh Festival gets underway, the Scottish Green party is claiming £10.6m of tax receipts are being lost because of the way the property taxation regime operates in relation to the growing number of homes locally let out as holiday accommodation via online booking sites

Making a donation to charity is one way to minimise tax bills. Stephen Relf CTA ACA, tax writer at Wolters Kluwer, sets out the income tax reliefs available for higher rate and additional rate taxpayers making Gift Aid donations, highlighting tax breaks and relevant advice to make the most of tax-free charitable donations

Arrangements where workers are paid using gold bullion have been described as ‘abnormal’ by the GAAR Advisory Panel in its first publication since its formation in 2013

HMRC has come under fire over problems with its new childcare service website, amidst claims that IT glitches and other problems have prevented some parents from making claims

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is consulting on a draft toolkit designed to help developing countries tackle the complexities of taxing offshore indirect transfers (OITs) of assets, after concerns were raised that some multinational corporations use this practice to try to minimise their tax liability

Accountancy firms and legal practices generated an estimated £15.5bn in tax in 2015/16, according to research by PwC for TheCityUK, the representative body for the UK-based financial and related professional services industry

In a groundbreaking decision, the Supreme Court ruling in the long-running Murray Group holdings case - the Rangers case - about the validity of the use of employment benefit trusts (EBT) to pay footballers has hit the wall as the judges rule that they are unacceptable. Peter Rayney FCA, CTA examines the decision and the consequences 

HMRC has set up an online tax forum and webchat service to help small businesses and the self-employed with their various tax queries, forming part of the government’s business tax roadmap which was first announced at Budget 2016

Although the OECD’s base erosion and profit shifting (BEPS) project is viewed by many as the best tool to tackle corporate tax evasion, global tax experts say it comes with limitations with regards to tax avoidance in developing countries and it could even encourage competition on tax rates