Despite high levels of awareness of entrepreneurs’ relief, the tax advantage is not the main motivating factor when taxpayers are making decisions about investing or disposing of assets despite capital gains tax (CGT) advantages

The 5p carrier bag charge on large retailers in England, introduced in 2015, has so far raised £95m for good causes, according to information supplied by the Treasury in response to a freedom of information request

As part of its Making Tax Digital initiative, HMRC is consulting on ways to simplify the range of penalties, sanctions and rates of interest across the main taxes, income tax self assessment, corporation tax and VAT

As part of a review of property tax reliefs, the Treasury has released a consultation on the future of rent a room relief for individual landlords and online room booking services, which could see an overhaul of the current rules, which were introduced 25 years ago pre-internet

Pension scheme administrators that reclaim tax relief face a reduced period for making claims under new legislation brought forward by the government

Two decades after HMRC took its first step into the digital age with the birth of electronic self assessment, the tax authority is reminding taxpayers to complete their online tax return ahead of the 31 January deadline, although the introduction of simple assessment will see fewer people pulled into the system

Bill Dodwell, partner and head of tax policy at Deloitte, discusses country-by-country reporting and tax disclosure, following the release of the Paradise Papers, arguing that the requirements of reports may give an unfair view of multinationals overall tax contribution

Maintaining address records of the 2.6m Scottish taxpayers remains the biggest risk facing HMRC in ensuring that Scottish income tax is collected properly and compliance efforts will need to be stepped up if the thresholds and rates between Scotland and the rest of the UK diverge in future

Personal income taxes are playing an increasingly significant role in the tax mix of countries around the world as revenues from social security contributions and consumption taxes fall, and corporate tax collections remain low, according to an OECD report

HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 December 2017 reflecting the upward trend in forecourt fuel prices

Plans to reduce the corporation tax rate to 17% from 2020 will be kept with the current 19% rate remaining unchanged, the Chancellor has confirmed

As the Chancellor leans on anti-avoidance and evasion measures to raise revenue, CIOT tax policy director John Cullinane raises concerns over the way some policies in the Budget were formed