Changes to tax rules will see UK real estate gains of offshore collective investment vehicles (CIVs) face new tax charges, but there are some exemptions so it is not all bad news for investors. Mark Cawthron LLB CTA explains 

In our regular Q&A series from Croner Taxwise, Pras Patel explains how to deduct tax in respect of loan interest payments in three different scenarios

Well over half a million UK individuals and businesses are so far behind on their tax bills that they have been forced to reschedule their payments with HMRC, with the loan charge a factor

Freelance contractors are warning of a potential ‘domino effect’ as some of the UK’s largest companies stop using off-payroll workers in advance of the introduction of new IR35 rules in the private sector next April

The deadline to register for an online self assessment tax return for 2018/19 falls this weekend on Saturday 5 October, so taxpayers need to act quickly

Saturday 5 October marks the deadline for those hit by the high-income child benefit charge (HICBC) in 2018-19 tax year to notify HMRC, so that they can receive a tax code adjustment

The Morse review of the loan charge needs to resolve the problem of disguised remuneration loan schemes effectively, particularly for those facing lower tax bills who entered the shemes without grasping the full tax implications, warns Bill Dodwell CTA (Fellow), head of the Office of Tax Simplification

For the growing number of employers with homeworkers, it is important to ensure that expenses paid for the likes of home insurance and extra heating costs comply with tax rules to avoid an unwanted HMRC inspection. David Redfern, director of DSR Tax Claims, provides some key pointers

With six months to go until IR35 off-payroll rules for contractors are extended to the private sector, HMRC is coming under fire over the lack of detailed information about liabilities about employment status

The key HMRC filing deadlines from October to December 2019 including notification of chargeability for income tax/capital gains tax for 2018-19 if not registered for self assessment, loan charge payment deadline and Making Tax Digital for VAT reporting for deferred entry businesses

The accounting treatment of student loans and a miscalculation in corporation tax revenue has led to a £17.8bn hike in government borrowing reveals analysis by the Office for Budget Responsibility (OBR)

The government should introduce a frequent flyer tax on those who take the most flights as part of measures to ensure the UK meets its commitments to cutting carbon emissions