HMRC has updated guidance on the new rules for the taxation of termination payments, introduced to counter manipulation of the system, to reflect changed dates in relation to employer national insurance contributions (NICs) and to sporting testimonials

Recent powers provided to HMRC undermine the rule of law and hinder taxpayers' access to justice, and the tax authority should be subject to greater oversight and its powers reviewed, as the balanced has been tipped ‘unfairly’ in its favour, according to a House of Lords report

Kay Ingram, director of public policy at LEBC, argues that an increase in probate fees puts an unfair burden on bereaved families and discusses what they can do to avoid being required to pay probate fees and inheritance tax upfront

In our regular Q&A series, Julian Payner, tax adviser at Croner Taxwise, examines issues of domicile and the remittance basis when completing a self assessment tax return for income tax and CGT for a Spaniard living in the UK

The EU committee on economic and monetary affairs has voted in favour of a proposed amendment to the EU VAT directive, allowing member states struggling with fraud to temporarily change the way it is recovered

The First Tier Tribunal (FTT) has dismissed an appeal by businessman Arron Banks that HMRC had breached his human rights by assessing him liable to inheritance tax (IHT) for donations made to UKIP in the period following the 2010 election

In our monthly roundup of employment tax developments and Budget announcements, Jackie Hall, partner at RSM examines off-payroll working in the private sector, employee shares and entrepreneurs' relief, change to national insurance contributions (NICs) from 2020 and small company apprentice levy cut

With four months to go, HMRC has written to two million individuals in Wales ahead of the introduction of the new Welsh rates of income tax (WRIT), outlining residency and compliance issues

The First Tier Tribunal (FTT) has ruled that HMRC’s interpretation of legislation when calculating the penalty for a late self-assessment return was incorrect, reducing a contested £3,200 penalty to £600 in the case of a former taxi driver

Too many people have to fill in inheritance tax (IHT) forms, and the process is complex and old fashioned according to the Office of Tax Simplification (OTS), which says HMRC should revise all of its guidance and look to improve the experiences of those dealing with the tax

The government’s 2017 sale of student loans at 48% of their face value to unnamed private investors has been fiercely criticised by the Public Accounts Committee (PAC), who have called it ‘a short-sighted approach which fails to convince’

The announcement of the Structures and Building Allowance in the Budget marks the return of an old tax relief revamped for the modern era, says Yvette Nunn CTA, founder of Berkeley Associates