Tax relief for research and development (R&D) is to be increased from 11% to 12%, Chancellor Philip Hammond has confirmed in the Budget

Chancellor Philip Hammond said the new digital economy raised wider concerns about the tax system, and indicated in his Budget that the UK intends to take action ahead of reaching agreements at an international level about the way forward

Latest statistics show that corporation tax receipts are up by 18.3% compared to a year ago, suggesting progressive cuts in the rate are encouraging greater business activity, according to analysis by Blick Rothenberg

Plans to require businesses making profits of £20m or more to pay corporation tax earlier and in instalments have been delayed until April 2019, HMRC has confirmed

There have been rumours that the Chancellor could lower the £85,000 VAT threshold in tomorrow's Autumn Budget which would come as a blow to small businesses, who currently stall growth and tread water at £84,000 to avoid a VAT charge, explains Sara White, editor of Accountancy

The first autumn Budget for two decades, taking place on Wednesday, is widely predicted to be something of a damp squib, with the Chancellor concentrating on support for housing and the younger generation rather than significant tax changes

Mark Cawthron LLB CTA examines the ins and outs of disguised employment, running through some key aspects of the existing tax rules and picks up on a recent tribunal case, Big Bad Wolff Ltd [2017] TC 06143

In Litton & Thorner’s Community Hall [2017] TC 06101, the First Tier Tribunal (FTT) allowed the appeal against HMRC’s decision that zero-rating did not apply to the construction of a lean-to, which amounted to an annex to the original building. Stanley Dencher FCA CTA (Fellow) AIIT considers the ruling

The US House of Representatives has passed a bill opening the way to a major reform to the US tax code, including slashing the corporate tax rate, in a milestone vote which means the focus for President Donald Trump’s promised tax overhaul now moves to the Senate

HMRC should be relieved with the Supreme Court’s decision in the De Silva case as if the outcome had been different the tax authority may have had to repay the many accelerated payments already collected, says Michael Avient, consultant at JS&Co

A £50m tax avoidance scheme which used reliefs put in place to encourage film productions has been defeated in the Supreme Court

HSBC has agreed to pay €300m (£266m) to the French authorities to settle a long-running investigation into tax evasion by French citizens via its private bank in Switzerland, details of which were first leaked by one of the bank’s former IT employees