The latest CPD module focuses on the Scottish Rate of Income Tax (SRIT) due to come into force for all resident Scottish taxpayers from April 2016 

The changes to dividend taxation mean that incorporation may no longer be the best option for some sole traders and business owner managers. Stephen Relf CTA, tax writer at CCH considers the pros and cons

The Welsh Assembly has been urged to develop ‘innovative’ tax policies in a major speech on devolution by Wales Office Minister Alun Cairns

In light of fierce criticism from tax advisers, accounting and law firms, as well as the Society of Trust and Estate Practitioners and the Chartered Institute of Taxation (CIOT), the government has backed down on its initial plans to include inheritance tax (IHT) within the new framework to change existing DOTAS rules governing the hallmarks describing schemes which must be disclosed

The European Commission has announced plans to review the future development of VAT across the EU 28 member states in light of continuing levels of poor compliance and criticisms of unnecessary red tape to meet current VAT compliance requirements

The majority of taxpayers met the HMRC self assessment deadline as 10.39 million self assessment tax returns were filed by the 31 January deadline, 150,000 more than last year but 8% of taxpayers missed the deadline and will face a £100 penalty

Download the HMRC CGT indexation allowance for October 2015, RPI Index for December 2015 and HMRC rates of interest, stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

HMRC forced to withdraw APNs against Montpelier IR35 schemes, digital tax accounts set to replace self assessment, Northern Ireland corporation tax , plus a roundup of tax cases including business expense deductions denied in Jain, share loss relief in Brown and penalty upheld for CIS returns 

David Heaton, employment tax expert, reviews the key issues to consider for PAYE with the introduction of the ‘S’ tax code defining Scottish income tax rate payers liable for SRIT, removal of the 'Y' suffix code for pensioners

Graham Elliott, VAT expert, considers a string of cases with ramifications for UK businesses from self-accounting for VAT where UK companies import services from overseas branches post Skandia, to loss for taxpayer in Brennan over reclaiming VAT under the DIY housebuilders' scheme  and VAT supply and non-refundable airline tickets

The key HMRC filing deadlines including PAYE cheque payment dates, forms P46(Car), employment intermediary’s quarterly reporting of agency workers paid gross and auto enrolment deadlines for small and micro businesses

A roundup of ongoing consultations from HMRC and the Treasury, including detailed plans for the higher rate SDLT surcharge for buy-to-let landlords and the ramifications for those owning 15 properties or more, plans to tighten up company distribution rules, abolition of Class 4 NICs, review of DITMOs and Gift Aid small donations scheme