It is fair to say that the removal of entrepreneurs’ relief (ER) on business incorporations was the ‘surprise’ rabbit out of the Chancellor, George Osborne’s hat in last month’s Autumn Statement, says Peter Rayney FCA, CTA

In a volte face, HMRC has decided not to go ahead with the plans to introduce 30-day employee coding notices pending further assessment following major criticism of the measures from employers and tax advisers

The Supreme Court has refused permission for Sub One Ltd, a Subway franchisee, to appeal the Court of Appeal’s decision that standard-rating applied to supplies of toasted sandwiches (known as ‘Subs’) and a product called ‘meatball marinara’

The board of the new tax collecting authority, Revenue Scotland, has been announced, coinciding with its official start date of 1 January 2015

Taxpayers are being warned to make sure they check carefully before completing online self assessment returns to ensure that they do not inadvertently use one of the commercial sites available by mistake, particularly as the HMRC website has been totally redesigned to fall under the general gov.uk website design now rolled out over all government departments.