The Office of Tax Simplification (OTS) has rejected the viability of introducing lookthrough taxation for small companies as it would not simplify the current tax system for small business and would deter entrepreneurs

Members of the CIOT and Association of Taxation Technicians have called for the £10,000 exemption from mandatory reporting responsibilities under MTD to rise to match the £83,000 VAT threshold

HMRC has launched an online application service for its advance VAT Annual Accounting Scheme which allows taxpayers to submit only one VAT return a year instead of quarterly, which came into force on 3 November

The extension of the 100% first year allowance (FYA) for businesses purchasing ultra low emission vehicles is to go ahead but the threshold for lease rental restrictions will be lowered

An employment tribunal ruled that Uber drivers are to be treated as permanent staff which will result in changes to tax/NIC payments. If acting as principal, Uber faces a VAT bill; if acting as agent, the VAT liability rests with the drivers explains David Wilson, VAT associate director at RSM

HMRC has rewritten the rules for national insurance payments for employees who work abroad on an ad hoc basis, following confusion over compliance issues

The Treasury has given final approval to the revised code of conduct for tax advisers and accountants, the Professional Conduct in Relation to Taxation (PCRT), due to come into force from March 2017 following a three-month delay

HMRC is running formal enquiries on a third of high net worth individuals (HNWI) with the aim to collect £1.9bn owed in taxes from potential tax avoidance schemes, according to a National Audit Office (NAO) report

In the final countdown to the 7 November closing date for comment on HMRC’s plans to digitalise tax accounts for business, landlords and the self employed, the tax authority has launched an online forum to gather feedback

The Financial Reporting Council (FRC) has released details of its thematic review of aspects of tax reporting in annual reports and accounts, which found companies need to articulate better how they account for tax uncertainties, particularly in the light of the expected introduction of new IFRS requirements in this area

Nearly half of stamp duty land tax (SDLT) raised in the third quarter came from property transactions by landlords and second home purchasers who paid the 3% surcharge, with the number of buy-to-let properties increasing by 25,800

Essential tips and advice on how to avoid national minimum wage (NMWs) compliance errors, the planned increase in NIC liabilities for employers and employees on termination payments and public sector changes ahead for PSCs. Jackie Hall, partner at RSM reviews the key employment tax changes