This month's CCH Daily CPD module looks at the tax treatment of business entertainment, the relevant principles and the exceptions, with detailed advice on the types of expenses which can be claimed under relevant tax law

The last of three farming brothers from Northern Ireland to be prosecuted for their roles in a £140,000 VAT repayment fraud has been sentenced after an investigation by HMRC

The UK’s shadow economy - the production of and trade in legal goods and services that are deliberately concealed from HMRC and government authorities - is estimated at £223bn and is unlikely to reduce from the current 11% of GDP without concerted action, according to research from ACCA

The introduction from next week of a goods and services tax (GST) in India, effective from 1 July, is being hailed as the biggest shift in tax reform in the country’s history, but there are concerns that UK companies trading with India may not be ready for the complexity of the changes

Taxpayers bringing certain appeals to the tax tribunal against decisions made by HMRC on their tax affairs and any penalties incurred now have the option to lodge appeals online, as part of efforts to offer a more efficient service

The key HMRC filing deadlines from July to December 2017 including deadline for expenses and benefit forms P11D(b), P9D and P11D, online CIS returns, PAYE settlement agreement

Changes to the tax system mean that mortgage relief for buy-to-let landlords is being removed gradually until 2020. Jonathan Amponsah CTA FCA, founder of The Tax Guys gives the top ten pros and cons on whether to transfer properties into a limited company, with tips and advice on the best approach

Yvette Nunn describes the difficulty she faced in filing her personal tax return, and looks forward to being furnished with a digital account in the future

A Ukrainian tax software company has denied that it was hacked and used to kick-start yesterday’s global cyber-attack

The OECD is looking to set global principles for attributing profits to a permanent establishment, a move away from a more prescriptive approach, as part of its Base Erosion and Profit Shifting (BEPS) project

Even though Bitcoin has been present as a cryptocurrency for almost 10 years, there are still few Internal Revenue Service (IRS) regulations on the digital payment system. Mike DeBlis, partner at DeBlis Law explains the implications around reporting Bitcoin for Foreign Bank Account Report (FBAR) purposes

HMRC was hauled up before a record 90 judicial reviews last year, compared to 42 in 2014, according to law firm RPC, as use of accelerated penalty notices (APNs) multiplies