The first autumn Budget for two decades, taking place on Wednesday, is widely predicted to be something of a damp squib, with the Chancellor concentrating on support for housing and the younger generation rather than significant tax changes

Mark Cawthron LLB CTA examines the ins and outs of disguised employment, running through some key aspects of the existing tax rules and picks up on a recent tribunal case, Big Bad Wolff Ltd [2017] TC 06143

Around 11% of the working age population is involved in the sharing economy, creating an estimated total gross income of £8bn annually, but one in ten of those earning over the personal allowance threshold may not be reporting their tax obligations, research commissioned by HMRC has found

In Litton & Thorner’s Community Hall [2017] TC 06101, the First Tier Tribunal (FTT) allowed the appeal against HMRC’s decision that zero-rating did not apply to the construction of a lean-to, which amounted to an annex to the original building. Stanley Dencher FCA CTA (Fellow) AIIT considers the ruling

The US House of Representatives has passed a bill opening the way to a major reform to the US tax code, including slashing the corporate tax rate, in a milestone vote which means the focus for President Donald Trump’s promised tax overhaul now moves to the Senate

HMRC has issued guidance on how to comply with new Requirement to Correct rules designed to clamp down on individuals with undeclared offshore assets and highlighting the penalties for non-compliance

The abolition of the paper car tax disc has resulted in a tripling of the number of drivers evading car tax and now represents a loss to the Treasury of around £107m a year, according to statistics from the Department for Transport (DfT) and the DVLA

The Supreme Court’s verdict in the De Silva tax dispute could have far-reaching consequences for tax schemes involving partnerships says UK Tax Consulting director John Kavanagh

HMRC should be relieved with the Supreme Court’s decision in the De Silva case as if the outcome had been different the tax authority may have had to repay the many accelerated payments already collected, says Michael Avient, consultant at JS&Co

The revelations and hyperbole around the Paradise Paper undermine the value of using offshore financial centres, where levels of transparency are arguably no worse than elsewhere in the world, despite the efforts of governments to demand more openness, argues Will Glassey, partner at Mayer Brown

A £50m tax avoidance scheme which used reliefs put in place to encourage film productions has been defeated in the Supreme Court

In the latest challenge to the employment status of ‘gig economy’ workers, Deliveroo riders have been ruled self-employed by labour law body the Central Arbitration Committee (CAC), in a move which runs counter to other recent rulings