The salary sacrifice overhaul is meant to remove inequality for employees, but this is questionable, says Kingston Smith partner Andrew Constable

HMRC has issued guidance on follower notices and accelerated payments aimed at individuals who use a tax avoidance scheme that has the same or similar arrangements to one that HMRC has successfully challenged in court

The head of the HMRC has called on the government to review the ‘rather convoluted’ way in which some top-flight football players pay tax on image rights, after a specialist HMRC team dedicated to footballers’ tax affairs recovered £158m in additional yield over the past two years

First Tier Tribunals (FTTs) are to be given powers to issue partial closure notices (PCNs) once the Finance Bill 2017 gains royal assent

HMRC has issued a policy paper outlining a tax allowance for individuals with small amounts of income from providing goods, services, property or other assets, which was originally set out in Budget 2016 as a way of facilitating the ‘sharing’ economy

HMRC has put out a policy paper introducing an income tax exemption to cover the first £500 worth of pensions advice arranged by an employer and provided to an employee in a tax year, which is applicable to advice not only on pensions, but also for the first time on the general financial and tax issues relating to pensions

An exemption for ultra-low emission vehicles (ULEVs) will be made in the government’s plans to curb the tax and national insurance advantages of salary sacrifice schemes

Summary and analysis of Autumn Statement 2016 including salary sacrifice clampdown, pensions money purchase annual allowance, flat rate VAT rise, alignment between NICs and income tax

Meg Hillier, chair of the public accounts committee (PAC), has called on HMRC to investigate newspaper claims that José Mourinho, manager of Manchester United Football Club, moved millions of pounds offshore to avoid tax

Our essential snapshot of the key measures announced in Autumn Statement 2016 and Finance Bill 2017, including salary sacrifice, disguised remuneration, NIC for self employed, reduction in MPAA limit and flat rate VAT scheme

HMRC is facing significant compliance issues with the rise of the so-called sharing and gig economies as it is not clear how tax on any income should be assessed and collected, according to the Office of Tax Simplification (OTS)

HMRC has not agreed contingency measures with the Treasury should it run into difficulties with plans to digitise the tax system, and must take action to ensure it has a credible plan to make savings without damaging customer service, according to a report by the public accounts committee (PAC) which says its performance remains below par in several key areas