Half of small businesses say they have made mistakes when sending in their VAT return and only a quarter are confident they have the figures correct despite spending more than an hour checking

Julie Clift, tax writer at Croner-i, looks at how the optional remuneration (OpRA) rules apply when an employee decides to take the cash rather than the company car, as well as other changes to salary sacrifice rules

The number of people paying capital gains tax (CGT) has hit 281,000 as the government collected a record £8.8bn in the last tax year, with total chargeable gains hitting £57.9bn in 2017-18

The key HMRC filing deadlines from August to December 2019 including deadline for estimated first Making Tax Digital submission falls one calendar month and seven days after end of relevant VAT quarter, forms P46(Car) for quarter ended 5 Jul (where benefits not payrolled) to HMRC and public sector employment intermediary’s quarterly report

This month's HMRC and Treasury consultations focus on an overhaul of Companies House' business disclosure regime, plans to simplify VAT capital goods scheme, cross-border tax disclosure rules and reduction in employment allowance NICs 2 threshold 

Stephanie Webber, tax writer at Croner-i, explains how to use capital gains tax (CGT) relief of up to £1m on gains by taking advantage of the reduced tax rate using investors’ relief, effective from April 2019, highlighting potential pitfalls and interplay with entrepreneurs' relief

HMRC has scored a win at the Upper Tribunal as judges rule that the Ingenious film scheme was tax avoidance with the tax authorities expecting to recoup millions in unpaid taxes

Julie Clift, tax writer at Croner-i, looks at the tax implications when a company reimburses an employee for using their own car on company business, taking into account the latest statutory mileage rates

The UK’s largest listed water company, United Utilities, is the latest organisation to be certified as an accredited Fair Tax Mark business

The Treasury plans to go ahead with plans for a single-use plastic waste tax, covering all plastics and chargeable by weight, although it will not become law for three years

Croner-i tax writer Sarah Kay looks at the consequences of selling an asset covered by the capital goods scheme (CGS) before an arrangement expires, potential tax liabilities and HMRC's discretion over the application of disposal tests

The UK’s accountancy and legal firms paid £19.1bn in taxes in 2018, a 6.8% rise in their total tax contribution compared to two years ago, according to a report from TheCityUK