Capital gains tax is being extended to non-residents for gains arising from property and land sales in the UK from April 2019. Stephanie Webber ACA CTA, specialist tax writer at Croner-i, examines the draft rules and potential pitfalls 

HMRC has supplied a further update to its guidance on the new requirement to correct (RTC) rule, which comes into effect from 30 September, with information about penalties and other sanctions, ways of making a correction and the information required when making a disclosure that no tax is due

As the government rapidly finalises new rules on profit fragmentation, Lindsey Wicks, tax writer at Croner-I Tax & Accounting, considers the significance of the proposals, particularly the notification requirement which could net thousands of high net worth individuals and business owners

Making Tax Digital for VAT reporting will be mandatory from 1 April 2019, although there will be an initial soft-landing period before penalties kick in from early 2020. Rob Munro asks whether software providers are ready

The Office of Tax Simplification (OTS) is calling for further work on the potential for a new form of trading vehicle, the sole enterprise with protected asset (SEPA), which would be simpler to administer

A low corporation tax bill does not tell the whole story about Amazon's approach to tax compliance. Chris Denning, head of corporation tax at MHA MacIntyre Hudson argues that there are wider issues at play and job creation, employment taxes and employer NICs

News that Amazon’s UK tax bill almost halved last year to £1.7m, despite a near-trebling of profits at the online retail giant, has prompted renewed calls for changes to the tax regime for multinational digital companies

Property owners who receive an income from rent could be missing out on a recently introduced tax-free allowance potentially worth hundreds of pounds provided they have low rental income

HMRC has issued revised guidance for charities on how the tax system operates, Gift Aid compliance and details about compliance with the General Data Protection Regulations (GDPR) when it comes to donor records

Businesses are paying more tax than anticipated under the government’s diverted profits tax (DPT), possibly as a result of companies being over-cautious, according to a leading international law firm

This month's review of tax cases and tax news including penalties for Making Tax Digital disclosed, Supreme Court dismisses JP Whitter’s CIS status appeal, decision upheld on ‘source’ of interest payments, insurance costs pulled into OpRA rules on company cars

As HMRC continues with its attempt to close the £33bn tax gap, by releasing dozens of new tax measures as part of the Draft Finance Bill 2018-19, Sara White, editor of Accountancy asks whether all these new tax initiatives take the spotlight off Making Tax Digital for VAT which is quickly approaching