The lead appeal in Icebreaker 2 partnerships has been dismissed by the Upper Tribunal after it was ruled investments constituted purchases of guaranteed income streams

Since the launch of accelerated payments notices (APNs) in 2014, HMRC has raised £3bn by forcing those under investigation for tax avoidance to pay up disputed tax immediately, although the notices have come under fire in the courts and thousands have been withdrawn 

The Liberal Democrats have called for a 5p charge to be introduced on disposable coffee cups across the UK to cut down on usage and disposal, as more than two and a half billion cups are thrown away each year

Despite the UK vote for Brexit in the recent EU referendum, there has not been any changes made to the requirement for a certificate of residence, HMRC has confirmed

HMRC faces criticism as only 48% of individuals and 57% of SMEs believe that the tax authority has the right systems in place to prevent taxpayers from making errors on their tax returns which results in unnecessary investigations

A proposed amendment to the Finance Bill calls on multinationals to follow county-by-country reporting, could cause difficulties to the implementation of OECD international tax reforms, according to RSM

Taxpayers calling HMRC about their personal tax affairs who are looking for a quick answer should phone on their way to work in order to avoid long delays, but avoid the end of the day, after analysis by PfP found early morning and lunchtime calls faced the shortest queues for a response

The Chancellor of the Exchequer, Philip Hammond, has appointed Professor Anil Kashyap as a member of the Financial Policy Committee (FPC) increasing the number of external members to five

The primary motivation for the Welsh move from Stamp Duty Land Tax (SDLT) to a Land Transaction Tax (LTT) is not clear in its policy statements, the CIOT has said

Download the HMRC CGT indexation allowance for May 2016, RPI Index for July 2016 and HMRC rates of interest, changes to stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

Jackie Hall ACA CTA, partner at RSM on taking care in operating PAYE ensuring correct tax code is used, professional subscriptions and reform to IR35

The key HMRC filing deadlines from September to December 2016 including PAYE cheque payments,  corporation tax payment, national minimum wage rises and notice of chargeability to tax for 2015/16