In our regular Q&A series, Croner Taxwise tax consultant David Woolley reviews the filing requirements for employer related securities returns and the importance of reportable events such as issues of unapproved shares

Problems with HMRC’s IT systems earlier this year and calculations for payment on account mean that some taxpayers will not receive tax demands this July, when they actually owe over £1,000 to the taxman

David Redfern, director of DSR Tax Claims, explains how HMRC determines employees’ tax codes and calculates how much tax should be deducted from income

The government plans to relax the inheritance tax rules for Kindertransport compensation payments so that affected taxpayers will not be liable for tax on any amounts received from the fund

Difficulties with interpreting the IR35 rules have been highlighted by conflicting decisions at tax tribunals where apparently similar IR35 cases involving TV and radio personalities including Lorraine Kelly and Christa Ackroyd highlight the subjective nature of the employment tests. Peter Rayney FCA, CTA (Fellow), TEP considers the implications for private sector employers

Capital gains tax on the sale of a home can be complex when main residence relief comes into play. Lisa Spearman, private client partner at Mercer & Hole, explains the key tax compliance issues to consider to avoid an unexpected tax bill

In part two of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, asks whether it’s worth staying in the old childcare voucher scheme or moving to the new tax-free childcare scheme

The introduction of blanket disclosure means all UK trusts will have to register details of their ownership on the UK Trust Register from next year resulting in millions of additional registrations

In part one of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, looks at changes to tax breaks for childcare costs, focusing on compliance and eligibility for the tax-free child care scheme and issues for those still signed up to the legacy childcare voucher scheme

Over three million pensioners will lose their free TV licences from next year when the BBC takes over the funding liability and limits the benefit to those receiving pension credits

The British Film Institute (BFI) is backing a so-called ‘new breed’ creative content Enterprise Investment Scheme (EIS) fund, which will offer investors the opportunity to put money into UK film and screen companies’ productions, to meet demand from streaming services

HMRC has made £1.8m in refunds to nearly 5,000 taxpayers as a result of cancelling ‘failure to notify’ penalties in high income child benefit charge (HICBC) cases, on the grounds they had a reasonable excuse