PwC’s head of tax, Kevin Nicholson, is due in front of the Public Accounts Committee (PAC) this afternoon, to answer further questions from MPs who are looking at issues around tax avoidance

All HMRC 0845 helpline telephone numbers will be taken out of service by 11 December 2014 and replaced with 03 prefix numbers

The Treasury has given more details of changes to the oil and gas fiscal regime first outlined in the Autumn Statement, which include introducing a single basin-wide ‘investment allowance’ designed to reduce the effective tax rate for companies investing in the future of the UK Continental Shelf and simplify the tax regime

There have been criticisms of the Chancellor’s announcement in the Autumn Statement of restrictions on the tax reliefs on the incorporation of a business and on R&D expenditure, despite a pledge to do more for small and medium sized businesses

A welcome move for anyone planning a family holiday from April 2015 onwards was the Chancellor's announcement that he would reduce travel costs for families by exempting children flying economy from Air Passenger Duty (APD)

The Chancellor’s announcement in the Autumn Statement of government plans to offer VAT refunds for search and rescue, and air ambulance organisations across the whole UK as well as hospice charities have come under fire for lack of detail of how such a scheme would operate

In an Autumn Statement setting out the claims for Chancellor's economic management, George Osborne set out a number of measures to reform and extend existing tax reliefs for entrepreneurs, including a tightening up of the enterprise investment scheme (EIS) for dual applicants and removal of enterpreneurs relief on business sales to related close companies

Following on from the success of the film, high end TV, animation, video games and theatre tax reliefs, a new children’s TV tax relief will be introduced from April 2015

In his Autumn Statement the Chancellor announced that the higher rate threshold will increase by inflation in 2015-16 for the first time in five years, alongside a £100 rise in the personal allowance