The government’s tax-free childcare scheme will begin for parents of the youngest children on 28 April with general rollout for parents with children under 12 throughout 2017, as government launches a Childcare Choices website allowing parents to pre-register to join the scheme

HMRC is consulting on whether to extend the scope of the landfill tax to include material disposed of at illegal waste sites, as announced at Budget 2017, in a bid to tackle criminal activity

Large businesses are now required to publish their tax strategy online, with smaller businesses looking to follow suit. FD Recruit outlines the new ruling coming into effect this year, who is affected and why smaller businesses might voluntarily join in

The Treasury has now published the discussion paper on the tax treatment of late-life oil and gas assets, first announced at Budget 2017, which considers potential changes to the tax rules to facilitate the transfer of such assets to new investors, in a bid to support economic recovery in the sector

HMRC has issued a call for evidence on an alternative method of collecting VAT for online business to consumer sales, in a bid to tackle the growing problem of tax losses on sales via online marketplaces made by businesses based overseas

HMRC is consulting on proposals to combat organised fraud in labour provision within the construction sector, which include introducing a VAT reverse charge and changes to the qualifying criteria for gross payment status (GPS) within the construction industry scheme (CIS)

HMRC has published draft guidance on changes to tax rules where an employer funds costs or pays for legal indemnity insurance for employees for proceedings related to their employment, with the aim of making them simpler to operate

HMRC has set out details of new rules for calculating the taxable value of the benefit of an asset provided to an employee, member of their family or household, for private use, in circumstances where ownership of the asset is not actually transferred

Beneficiaries of a nominee or bare trust arrangement will be treated as partners under proposals to clarify the taxation of partnerships, a consultation outcome has revealed

The government recently announced that probate fees will rise, in some cases by substantial amounts, with the stated aim of helping to fund the modernisation of the courts and tribunals service. Anne Lewis, partner at Cripps, considers the potential pitfalls for high net worth individuals

With 12 months to go until the start of quarterly reporting under Making Tax Digital, the government has set out three options for the new penalty regime for non compliance ranging from a points-based system to annual HMRC compliance checks although the fines, which could be up to £3,000 for those who keep no financial records, will not kick in immediately

The Treasury has confirmed it will go ahead with plans to slash the money purchase annual allowance (MPAA) scheme for pension transfers to £4,000 with less than a month until the new limit comes into force, reports Sara White