Changes to the annual tax on enveloped dwellings (ATED) regime which came into force from April 2016 mean many incorporated buy-to-let landlords previously unaffected by ATED now need to be mindful of the rules and pitfalls, warn Joseph Pollard, associate director and Emma Milgate, manager, RSM

With a deluge of tax changes slated for the new tax year in April, such as the start of the serial tax avoiders’ regime and restrictions on salary sacrifice arrangements, the next Budget must be tax light, says Bill Dodwell, partner and head of tax policy at Deloitte

Commercial landlords could be obliged to inspect their properties and perform checks to ensure that their tenants are not involved in evaded tobacco duty or other excise duties, under proposals being considered by HMRC

The US Internal Revenue Service (IRS) has reminded non-US citizens who may have taxable income, such as international students and scholars who may be working or receiving scholarship funds, that they may have special requirements to file a US tax return, and that this needs to be done accurately

Ladbrokes has lost its long running legal battle with HMRC over the use of a tax avoidance scheme promoted by Deloitte, with the failure of its latest appeal to the Upper Tribunal set to cost the high street bookie £71m

The chair of the Treasury committee, Andrew Tyrie, has challenged HMRC to explain its approach to tackling avoidance schemes based on the exploitation of tax breaks for the film industry, suggesting its current response is causing ‘financial calamity’ and is having trouble in bringing a large number of schemes to a close

As HMRC aims for the launch of Making Tax Digital in April 2018, CCH Daily assesses the key developments, timetable and compliance costs, House of Lords criticism of mandation and concerns over readiness of software developers to be up and running in time for the start date

HMRC's Making Tax Digital programme has repeatedly been questioned over its cost to businesses when complying with quarterly reporting. Yvette Nunn CTA, director of Berkeley Associates, comments on the escalation in Making Tax Digital compliance costs 

With the user trials for beta testing of Making Tax Digital set to kick off in April, there are still a host of unanswered questions for tax advisers and businesses about free software provision, thresholds and compliance requirements, says Sara White, editor of Accountancy

The Department for Business, Energy and Industrial Strategy (BEIS) has published the outcome of its consultation on the complaints process for the proposed new small business commissioner (SBC), and is now consulting on draft regulations covering how the postholder will resolve small business complaints about payment related issues with larger businesses

The Trump administration is planning ‘very significant’ tax reform in the next few months, which could include a so-called ‘border adjustment’ tax on imports, according to an initial outline of plans from Steven Mnuchin, the new US Treasury secretary

Latest data from HMRC suggests that it is struggling to keep up with demand for its new digital services, as satisfaction levels have fallen, although it has significantly improved its phone and post handling capabilities