The key HMRC filing deadlines including PAYE cheque payment dates, corporation tax payments for 31 Dec 2014 year ends and reminder that last chance to maximise use of £300K annual investment allowance expires on 31 Dec 2015

The introduction of the Scottish Rate of Income Tax (SRIT) from April 2016 creates an ‘S’ tax code for resident Scottish taxpayers. Sara White considers the implications for employers

Graham Elliott, VAT expert, casts his expert eye over the recent Why Pay More for Cars ruling, insurance intermediation in Risktop Consulting and residential service charges and VAT issues in Janine Ingram case

Lesley Fidler, tax director at RSM, formerly Baker Tilly, gives a roundup of the key employment tax issues to consider including radical changes to travel and subsistence rules, budget for the National Living Wage and tax liabilities, approved professional bodies and HMRC filing glitch over share schemes

For the latest tax cases and updates, this month we focus on the Carey ordinary residence case, appeal against penalty notices in PML, changes to travel and subsistence rules, plans for Irish patent box to give tax breaks for innovation and main object test over capital allowances in Lloyds Bank Leasing case

The UK is to change VAT rules for supplies treated as made in the UK under place of supply rules as a result of the recent Skandia decision in the European courts, with new rules effective from next year 

Next week sees a 3.5% hike in the insurance premium tax (IPT), first announced in the Summer Budget, which is slated to bring in an additional £8.1bn for the Treasury by 2021 and will see the costs of household, car, pet and health insurance all rise

The government has set in motion the amendment for the new Scottish Rate of Income Tax (SRIT), set to come into force for tax year 2016-17. At the same time, HMRC has issued revised guidance on PAYE and employer reporting requirements for Scottish taxpayers with the main focus on the thorny residency issue