Effective user testing for Making Tax Digital is critical if HMRC’s plan for quarterly reporting and digitisation of tax is going to work but the delay in confirming the exemption threshold is creating uncertainty for small businesses, warns Paul Aplin, vice president of ICAEW

Scotland is to overhaul the tax tribunal system with the abolition of the existing First-tier Tax Tribunal and creation of a new Tax Chamber

HMRC has published guidance on off-payroll working in the public sector, following reform of intermediaries legislation (IR35) which will take effect from 6 April 2017

HMRC’s £10,000 threshold for use of Making Tax Digital has been excoriated by members of the House of Lords economic affairs committee, who branded the proposal ‘ridiculous’

Higher rates of stamp duty land tax (SDLT) have had a bigger impact on high-end central London house prices than concerns over Brexit, according to analysis by estate agency Knight Frank which points to a continuing plateau in values

Online sales platform eBay has notified US regulators that is has identified a material weakness in its internal control over financial reporting which means it did not correctly account for the tax on some transactions in December, and is now implementing a remediation plan

HMRC’s timetable for user testing for Making Tax Digital is rushed, while the level of communication between software developers and HMRC is inadequate and there is not enough detailed specifications about the IT requirements for the rollout, leading software company chiefs told Lords Committee. Sara White reports

HMRC has published the plans for Making Tax Digital, following a series of consultations throughout 2016 however, the tax authority still remains ambiguous. Francis Whitbread, tax partner at Edmund Carr. comments on the absence of software and bypassing accountants' views

In part five of our exclusive series on buy-to-let taxation, Liz Cuthbertson, private client partner at Mercer & Hole, explains how changes to inheritance tax mean that even overseas property owners will be hit

People planning their retirement will be able to take out up to £1,500 tax free from their pension pots, in three stages, to pay for financial advice and any withdrawal will not affect the current employer-provided pension advice

HMRC has now agreed to review all the cases passed over to outsourcer Concentrix which resulted in a claimant’s tax credits being amended or terminated, as recommended by the work and pensions select committee’s inquiry into the highly controversial contract which was terminated early in September last year

The media and entertainment industry is expected to receive tax breaks worth £565m, a 9% increase on the £530m recorded last year, according to research from Moore Stephens, which suggests the corporation tax relief for British-based productions is providing a strong stimulus to UK video games developers and film, TV, animation and theatrical production companies