The key HMRC filing deadlines from July to December 2017 including deadline for expenses and benefit forms P11D(b), P9D and P11D, online CIS returns, PAYE settlement agreement
The OECD is looking to set global principles for attributing profits to a permanent establishment, a move away from a more prescriptive approach, as part of its Base Erosion and Profit Shifting (BEPS) project
Even though Bitcoin has been present as a cryptocurrency for almost 10 years, there are still few Internal Revenue Service (IRS) regulations on the digital payment system. Mike DeBlis, partner at DeBlis Law explains the implications around reporting Bitcoin for Foreign Bank Account Report (FBAR) purposes
Scottish government has launched two consultations on an overall 50% reduction policy plan for air departure tax (ADT), which will be introduced from April 2018, with the other assessing the environmental impacts from this reduction
The new OECD Multilateral Convention to implement measures from the Base Erosion and Profit Shifting (BEPS) project in double tax treaties is remarkable, says Bill Dodwell, head of tax policy at Deloitte. Here he considers the speed at which the deal has been reached and the implications for business
The latest OECD attempt to curb aggressive tax avoidance is the multilateral instrument. Pinsent Masons partner Heather Self asks whether it will really work
HMRC has confirmed that it is currently looking at options to fix errors which have arisen for certain taxpayers when submitting self assessment forms online, resulting in individuals with specific tax codes having to file returns on paper, reports Amy Austin
Failing to provide tax relief for individual taxpayers buying Making Tax Digital software is ‘manifestly unjust’, according to RSM senior tax partner George Bull, as tax relief will be made available to businesses
Companies need to tighten prevention procedures to avoid falling foul of ‘relevant person’ rules in the Criminal Finances Act, particularly when it comes to potential breaches of tax rules. Kevin Hindley, managing director of Alvarez & Marsal Taxand says it is important to establish a robust framework to de-risk from potential prosecution under these provisions
Newcastle United FC has sought a judicial review to probe HMRC's seizure of tax documents from the club, which is set to be held from the 27 to 28 July
As part of the Base Erosion and Profit Shifting (BEPS) project, the OECD has issued a call for comment on a discussion draft of additional guidance on Action 10 Profit Splits, designed to clarify the application of transfer pricing methods, in particular the transactional profit split method, for multinationals using global distribution and procurement networks
Deloitte Tax LLP has signed an agreement with Thomson Reuters to combine its global tax technology and intelligence software with Deloitte’s direct and indirect tax services to help companies address increasingly complex regulatory and tax compliance issues for companies operating across multiple jurisdictions
HMRC is withdrawing its Electronic Data Interchange (EDI) channel and replacing it with an existing XML service, by April 2018, as part of its plans to align its PAYE services
The Air Departure Tax (Scotland) Bill, which replaces UK Air Passenger Duty, has been approved by Scottish parliament and will be introduced from April 2018, however the rates are not expected to be set until early September
Constant changes to company car tax mean that anyone with responsibility for fleets or in possession of a company or salary sacrifice arrangement car needs to keep up to speed with the latest tax rules, warns Nigel Morris, motor sector specialist tax director at MHA Macintyre Hudson