The government is to withdraw extra statutory concession (ESC) A94 giving tax relief to so-called theatre angels who invest in new theatre productions, effectively removing the deductible expense status from 2017

The number of businesses that have had assets seized by HMRC to settle debts has increased 145% from 649 in 2014/15 to 1,592 in 2015/16, proving that HMRC is increasingly cracking down on businesses to reclaim outstanding tax

Business minister Margot James has called on HMRC to investigate the employment practices and tax affairs of delivery business Hermes, after a report suggested many of its drivers were employed off-payroll and received less than the national living wage

As part of the preparation for full digitisation of HMRC services, the tax authority is reviewing the paper communications it currently has with tax agents about corporation tax returns

HMRC’s Making Tax Digital (MTD) programme is set to change how businesses and individuals pay their tax. Alan Boby, head of tax and wealth planning at Ellacots explains the large impact the policy will have on businesses and accountants

HMRC is reviewing the future role of the spreadsheet and whether it will be able to interface with the HMRC Making Tax Digital system, and hence whether it can be used to produce the required filings

In the first year of collecting devolved taxes, Revenue Scotland has raised more than half a billion pounds of tax from stamp duty and landfill taxes, up £70m on budget expectations

The Scottish government has decided to offer a new £500m package of financial support for private sector business investment, after concerns that increased Brexit uncertainty is making it harder for companies to find funding

The British Virgin Islands (BVI) has announced the launch of a two-week long private sector consultation on the impact of country-by-country reporting (CBCR) in response to the OECD’s Base Erosion and Profit Shifting (BEPS) project and other initiatives designed to improve tax transparency

The European Commission's decision on Apple's tax arrangements in Ireland caused a seismic shock in the business and tax worlds and raises questions about the EU’s motives, says Heather Self, partner at Pinsent Masons 

Labour MP Caroline Flint, a member of the Public Accounts Committee (PAC), has been successful in introducing an amendment to the Finance Bill which would require multinationals to make public their country by country reporting (CBCR) for the first time

Jane Ellison, finance secretary to the Treasury, has confirmed that the introduction of Making Tax Digital (MTD) for the majority of businesses will be delayed to 2019 to allow them more time to prepare, an announcement first referenced in the swathe of consultation documents released on 15 August