HMRC has issued guidance for companies which have climate change agreements (CCAs) and receive more than €500,000 (£447,000) a year in state aid through payments, with reporting requirements set to come in from April 2017

The UK tax gap fell to 6.5% representing £36bn of lost tax in 2014-2015, heralded by HMRC as its lowest-ever level, below the newly revised figure for the previous year which is now put at £37bn

After accusations the Chancellor is too like an accountant in his attitude to Brexit, and the prime minister, Theresa May’s criticism of the accounting profession at the Conservative party conference, ACCA policy manager Anthony Walters calls for government support

Revenue Scotland has overturned its original stance on the use of partial charities relief for Scottish land and buildings transaction tax (LBTT), the equivalent to UK stamp duty, in cases where a charity is one of a number of buyers who are or will become common owners

Ingenious has won its latest case against HMRC after the Supreme Court ruled that previous HMRC chief and permanent secretary, Dave Harnett, unlawfully disclosed confidential information to two journalists 

Draft legislation on extending existing corporation tax treatment applied to securitisation companies for another 20 years until 2037, has been published by HMRC for a period of consultation

The OECD tax team is calling on tax professionals and multinationals to participate in an online survey on tax certainty, responding to widespread concerns about the increasing complexity of tax rules and lack of stability for companies and multinationals over tax regulations 

A man who was unaware he was entitled to make voluntary National Insurance contributions (NICs) while living and working abroad has lost an appeal at a First Tier Tribunal (FTT) over HMRC’s refusal to allow him to make additional payments over an extended period, because the mistake was down to his failure to exercise due care and diligence

Deciding to sell off a buy-to-let portfolio is not an easy decision but the combination of an increasingly punitive tax environment with the higher rate stamp duty levy and the removal of interest rate relief, together with reductions in the returns on equity, are forcing owners to take drastic decisions. Omkar Joshi, accountant and property investor, explains the rationale for his decision to bail out of property 

As part of Making Tax Digital, HMRC has set out the priorities for its plans to make near real time adjustments to taxpayers’ tax codes so they pay the right amount of tax within the current tax year

As HMRC sifts through its first tranche of automatically exchanged financial data under  the UK Foreign Account Tax Compliance Act  (UK FATCA), Gary Gardner, tax investigations partner at Blick Rothenberg examines its impact

As an outcome of a consultation on employee share schemes, HMRC has decided to retain the facility to make National Insurance Contribution (NIC) elections in non-tax advantaged employee share schemes