As HMRC is given more powers to target errant taxpayers, anyone with offshore accounts needs to ensure they are fully tax compliant, and now is the last chance to take advantage of the Leichtenstein Disclosure Facility before a robust new penalty regime comes into force, warns Fiona Fernie, partner (non-lawyer) at Pinsent Masons LLP

With widespread abuse of IR35 tax rules, Mark Groom, vice chair, employment taxes technical committee of CIOT, and Deloitte partner, considers how proposed reforms to the tax system will hit personal service companies

Property company Copthorn Holdings has won a reprise at the First Tier Tribunal (FTT) over a dispute with HMRC over VAT administration issues which led to a loss of the right to a £2m input tax deduction relating to complex land purchase transfers and a dispute over change of interpretation of the rules by HMRC, described by the Judge as 'a somewhat cynical endeavour', reports Sara White 

Draft regulations could require disclosure of all but the most basic inheritance (IHT) planning under the new extended DOTAS regulations, warn Geoffrey Todd and Jenny Wilson-Smith, Boodle Hatfield

Does the end of the dividend as we know it signal a shift from entrepreneurship to big business, asks Dominic Slattery, managing director, OneE Group, who outlines some of the options for business owners reconsidering their remuneration arrangements 

Large businesses are becoming more critical of the way HMRC handles their tax affairs with high staff turnover levels affecting the quality of service provided by new customer relationship managers (CRMs) who are less engaged than before and lack technical knowledge, according to the results of an annual HMRC qualitative survey of their experiences