HMRC has handed back almost £55m to savers who had overpaid tax on pension withdrawals in the past three months, the highest figure since drawdown rules were relaxed

The key HMRC filing deadlines from November to December 2019 including second Making Tax Digital submission for end of relevant VAT quarter, one month if on payments on account, and corporation tax third quarterly instalment payment

An overhaul of IR35 tax rules for contractors in the private sector comes into force from 6 April 2020 when off-payroll working is extended to medium and large businesses, and LLPs. Julie Clift CTA, tax writer at Croner-i, explains how this will affect businesses hiring contract workers, with liability for income tax and PAYE shifting to employers

The Upper Tribunal has rejected an appeal by TV presenter Christa Ackroyd over her tax status at the BBC, stating that she must pay NICs and income tax on her earnings, as she was an employee not a contractor

With six months to go until the IR35 rules for off-payroll workers in the private sector come into force, HMRC has set out its approach to the operation and enforcement of the new regulations

In an exclusive series on wealth management, Emma Watson, head of financial planning at Rathbone Investment Management, examines the implications of dealing with large inheritances, from pre-planning to deeds of variation and cashflow modelling

With 100 days to go before the 31 January 2020 deadline, HMRC is warning taxpayers to complete their tax returns early to beat the Christmas and New Year rush

The Scottish government is to introduce a charge on single-use drinks cups in a bid to reduce the amount of plastic used

The introduction of incentives such as entrepreneurs relief have resulted in business owners shifting their income around to minimise tax payments, rather than encouraging investment, according to research by the Institute for Fiscal Studies (IFS)

HMRC is keeping a close eye on sporting testimonials to ensure that retiring footballers, cricketers and rugby players are complying with the labyrinthine tax rules. Andy Turner, partner at Mercer & Hole, examines potential pitfalls

The stand-off between HMRC and taxpayers is only exacerbated when it comes to tax investigations which drag on for years, but partial closure notices (PCNs) at least offer some expectation of an outcome, albeit not final. David Lewis, partner at Mazars, explains

In our regular Q&A series from Croner Taxwise, Kiya Jacobs examines potential pitfalls accountants could experience when registering trusts to comply with the Fifth Money Laundering Directive (5MLD)