Chancellor, Philip Hammond has abandoned plans to increase self employed Class 4 National Insurance Contributions (NICs), announced as part of the spring budget last week, after he received criticism for breaking a 2015 manifesto pledge

President Donald Trump’s partial tax return, which was leaked to a US television network on 14 March, shows he paid $38m (£31m) in tax on more than $150m (£123m) of income in 2005

All sole traders, the self employed and landlords will have to start quarterly reporting VAT through the Making Tax Digital from April 2019, including VAT, HMRC has confirmed

With the future over the decision to raise the rate of NICs for the self employed, Gary Collins, tax partner at Mazars, shares his post Budget thoughts on the future of national insurance in the UK tax regime and asks whether a radical overhaul of the system would ever be possible 

As the deadline for triggering Article 50 approaches, Sadiq Khan, the mayor of London, has criticised the threat from government ministers to turn the UK into a ‘low-tax, low-regulation, tax-haven economy’ if they are unable to reach a deal with the EU within two years

HMRC has published guidance on its disclosure programme for businesses which take payments via credit or debit card transactions, but which may have failed to declare all the tax due on their income

HMRC is turning up the heat on users and enablers of tax avoidance, but what does it mean for advisers? Gary Ashford CTA, partner, non lawyer at Harbottle & Lewis LLP, considers the impact of the proposed penalty regime and the clampdown on abusive tax arrangements defeated at tax tribunals

First Minister, Nicola Sturgeon, has confirmed plans to ask for parliamentary approval to hold a second Scottish referendum, expecting to hold a vote in 2018/19

Our essential snapshot of the key measures announced in Budget 2017, Finance Bill 2017 and NICs Bill, including NICs hike for self employed, dividend tax-free allowance slashed to £2k, overseas pensions transfers (QROPS) face potential 25% tax surcharge and Making Tax Digital rollout delayed for smallest companies and landlords sub-VAT threshold

Higher rate Scottish taxpayers will face a £2,000 differential in the threshold from the rest of the UK now that the Scottish parliament has confirmed the rates and bands for Scottish income tax in 2017-18, confirming the loss

In our roundup of the Spring Budget 2017 essentials, we review the key tax measures announced in a slimline event, from the unexpected hike in national insurance rates for the self employed to a cut in the tax-free dividend allowance, potential tax liability for pensions transferred overseas, corporation tax cuts and VAT roaming charges for long haul travellers for the first time

A First Tier Tribunal (FTT) has ruled against a stamp duty land tax (SDLT) avoidance scheme used by FTSE 250 housebuilder Crest Nicholson, requiring the company to pay £1.29m in tax deemed to be due