In this week’s Croner Taxwise Q&A, Joe Tabois, payroll advisor at Croner Taxwise, considers the IR35 rules in the context of off-payroll working regulations
The UK charity TaxWatch has launched a project to improve the application of the rule of law in tax administration by ensuring that public interest is more sufficiently and effectively represented in the courts and by regulators
In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from inheritance tax due on lifetime transfers between 6 April and 30 September 2020, forms P46(Car) for quarter ended 5 April and employment intermediary’s quarterly reports
The rollout of freeports across the UK is designed to drive trade following the UK departure from the EU, offering a raft of tax breaks for investors. Charlotte Sallabank, tax partner at Katten Muchin & Rosenman UK LLP, assesses the pros and cons
US Treasury chief Janet Yellen is calling for a global corporate tax approach to stop multinationals from profit shifting revenue to offshore locations to reduce tax liability
The latest HMRC guidance on the tax treatment of cryptocurrency comes without any legislation underpinning it, warns tax and advisory firm Blick Rothenberg
Meg Wilson, tax writer at Croner-i, examines the points-based late filing penalty regime being introduced in Finance Bill 2021 for VAT and income tax submissions
As part of the government’s 10-year strategy to modernise the tax administration system, it is considering whether to change current tax payment timings in a move to more frequent, in-year tax calculation and payment
The latest HMRC deliberate defaulters list shows that £5.7m in penalties are outstanding for tax evasion and related non-payment for the latest quarter
In our weekly Q&A, Croner Taxwise tax adviser Amaira Badat examines the tax liability when a company director draws down a director’s loan and then looks to extend borrowing after a dividend payout
Landlords have been excluded from the super deduction incentive in corporate tax liabilities at a time when they really need it, warns tax and advisory firm Blick Rothenberg
Agricultural businesses and companies looking to use the new super-deduction capital allowance need to carefully consider their investment options after the Budget introduced several significant tax changes, warns rural accountancy firm Old Mill
A club of rich countries determining global rules on corporate tax are responsible for over two-thirds of global corporate tax abuse estimated at £176bn a year, reports the Corporate Tax Haven Index 2021