Jackie Hall ACA CTA, partner at RSM, unpicks the latest stamp duty land tax (SDLT) take on residential property to see who is really bearing the biggest tax burden from property taxes and whether the benefits of various tax reliefs mean the picture is less clear than expected

The impact of the tax reforms from the OECD’s base erosion and profit shifting (BEPS) project is driving governments around the world to introduce new or improved business incentives in order to compete, according to analysis by EY

Botswana, one of the most popular destinations for safari holidays in Africa, is to introduce a tax on visitors starting next month, in a bid to raise funds for conservation and tourism improvements

The stamp taxes group litigation order (GLO) in the Jazztel dispute over charges of higher rate stamp duty reserve tax provides a useful illustration of the UK's treatment of legislation found to be incompatible with EU law. Despite the High Court ruling, Joseph Irwin of Joseph Hage Aaronson LLP says the issue is still not resolved

A report from the Institute of Fiscal Studies (IFS) suggests the UK deficit is now back to the level it was at prior to the financial crisis, helped by tax raising measures which have seen both tax revenues and spending rise to slightly above their pre-crisis levels, as the snap election called by Theresa May approaches

The work and pensions committee wants the next government to introduce an employment status of ‘worker’ and a roadmap for equalising the National Insurance contributions (NICs) made by employees and the self-employed in a bid to address ‘bogus’ self employment practices which it says are reducing the tax take and inflating the benefits bill

With less than a year to go until the rollout of Making Tax Digital quarterly reporting for unincorporated businesses, there are still a raft of unanswered questions about testing and software provision, not to mention the readiness and ability of HMRC to support such a radical overhaul of the tax system. Sara White and Calum Fuller report

Download the HMRC CGT indexation allowance for January 2017, RPI Index for March 2017 and HMRC rates of interest, changes to stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

A roundup of current consultations from HMRC, including corporate interest deductibility, Making Tax digital penalties, VAT fraud, CGT change for non-resident companies

The key HMRC filing deadlines from May to August 2017 including PAYE cheque payments, online CIS returns, PAYE settlement agreement

In our monthly review of tax cases and compliance issues, Sharon Khin reviews tribunal rulings in Higgins over private residence relief, Gulliver over domicile and closure notice in Schechter, while HMRC faces upheaval as business compliance and customer service chiefs quit and partnerships are drawn into country-by-country reporting rules

Jackie Hall ACA CTA, partner at RSM, on PAYE reporting requirements and expenses exemption rule changes and the apprenticeship levy and the risks for connected employers