A record-breaking 24,546 people submitted their self assessment tax return online on New Year’s Eve, defying the party spirit but avoiding any unwelcome penalties for late returns

Graham Elliott, VAT expert, considers the fallout from the Adecco case, which contradicted the Reed Employment ruling and raises issues for employment agencies and intermediaries, plus a flurry of education cases clarify VAT treatment and caravans given full HMRC guidance

The latest tax cases, judicial reviews and tax compliance from Ingenious film scheme given APN reprieve, PPR and second homes not ‘residence’ in Harrison, Ladbroke case on tax avoidance,  HMRC's move to digital tax accounts and quarterly reporting, and 10p rate set for Scottish rate of income tax

Changes to the Scottish income tax system mean that all Scottish taxpayers should be receiving HMRC notification of their new 'S' code status, advisory fuel rates, a review of income tax and NICs, and preparing for the national living wage. By Jackie Hall, partner, RSM

Download the latest HMRC CGT indexation allowance for September 2015, RPI Index for November2015 and HMRC rates of interest, stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

The key HMRC filing deadlines including PAYE cheque payment dates, forms P46(Car), online filing deadline for personal tax self assessment returns for 2014/15 and auto enrolment deadlines for small and micro businesses

Limited powers to set a variable income tax rate means that the Scottish government's hands are tied until they are given extended powers under revisions to the Scotland Bill. Real movement on the Scottish Rate of Income Tax (SRIT) is likely to come in 2017, says Bill Dodwell, head of tax policy at Deloitte

The Treasury is consulting on plans to give the Bank of England’s financial policy committee (FPC) greater powers to intervene in the buy-to-let (BTL) market over fears that mortgage lending in this sector carry risks to financial stability

Multinational Starbucks has seen its UK arm pay £8.1m in corporation tax in 2015, almost equivalent to its entire tax payment over its first 14 years in the UK, after responding to pressure to scrap its complex tax structures and the decision to relocate its European HQ to the UK 

Tax fraud amounts to around £16bn annually and accounts for nearly half of the estimated £34bn tax gap, according to a report by the National Audit Office (NAO), which says HMRC needs to make better use of its data and develop its analysis in order to reduce the amount lost through tax evasion, the hidden economy and criminal attacks, despite an armoury of anti-evasion tools including HMRC's data analytics system Connect and a team of dedicated tax inspectors

In a major overhaul of the tax system for Scottish resident taxpayers, Scotland’s finance minister John Swinney has set out plans to set the Scottish Rate of Income Tax (SRIT) at 10%, effectively retaining the status quo in terms of wider UK rates, but creating a new 'S' tax code and additional PAYE compliance issues for business and individual taxpayers, while second home owners face a 3% surcharge on stamp duty costs, reports Sara White