In cases involving a farming partnership agreement, dying intestate can create complex and long-running legal and tax issues so it is essential to write a will if only to avoid acrimonious family disputes about inheritance and succession, explains Julie Butler FCA, partner at Butler & Co

The Upper Tribunal has upheld an appeal by HMRC in the case of principal private residence relief (PPR) on the off-plan purchase of an apartment delayed in construction

Auto enrolment is having a significant impact on levels of pension savings and tax relief, according to figures from HMRC which show record levels of savings, tax relief and of tax paid on pensions in payment

The key HMRC filing deadlines from October 2018 to April 2019 including paper submissions of personal tax returns, corporation tax payment deadline for companies with 31 Dec 2017 year ends and Form P46(Car) filing date

Claims for research and development (R&D) tax relief have soared in recent years, reaching £3.7bn in 2015-16, an increase of 25% from the previous year, while so far £3.5bn has been claimed for 2016-17, according to the latest statistics from HMRC

In part six of our series on pensions, Kay Ingram, director of public policy at LEBC, looks at the current money purchase annual allowance (MPAA) restrictions and what pension savers can do to maximise reliefs

The increasingly complicated tax rules mean that even the simplest tax return is likely to run into non-compliance issues with the chance of punitive HMRC penalties for failure to file correctly. Yvette Nunn CTA, founder of Berkeley Associates, speaks from experience

HMRC’s use of informants to catch tax evaders raises complex legal and ethical issues, suggest Adam Craggs, partner, and Michelle Sloane, senior associate at RPC

There are tax implications from capital gains tax to stamp duty land tax when property owners decide to swap ownership, explains Steven Jones, tax adviser at Croner Taxwise

A contractor who worked for HMRC has successfully claimed over £4,000 at an employment tribunal after the tax authority insisted she was not self-employed under IR35 rules but failed to make arrangements for holiday pay

Anyone whose tax circumstances have changed in the past year and now earns more than £2,500 from rented property, owns shares or is hit by the higher income child benefit charge needs to register for self assessment to avoid automatic penalties

Justin Stevenson, associate director at RSM, discusses the requirement to correct (RTC) rules and how they will affect taxpayers with assets overseas, such as bank or investment accounts, or holiday homes that have been rented, as well as those overseas with a liability to UK tax, need to take note of 30 September deadline