The government has chosen today, St Andrew's Day, to make the formal Parliamentary orders for the Scotland Act 2016 which confirm that landmark new income tax powers will transfer to the Scottish Parliament in 2017

Yvette Nunn, director at Berkeley Associates, calls for significant changes to HMRC’s Making Tax Digital plans if businesses are going to be able to conform with quarterly reporting requirements with major cost and disruption

Chancellor Philip Hammond missed the opportunity to make the tax code more equipped for the digital age with a root and branch review, says Grant Thornton head of tax Jonathan Riley

Bill Dodwell, head of tax policy at Deloitte and president of the CIOT considers the key tax measures announced in the Budget and the impact on businesses from interest deductibility to lower corporation tax, a curb on salary sacrific and increased national insurance costs for employers

Opinion is divided as to the impact on company car provision following the Chancellor’s announcement in the Autumn Statement of a radical overhaul of the current salary sacrifice arrangements, with suggestions that there is likely to be a rush of purchases pushed through before the April 2017 start date for the new tax regime

Cameroon footballer Samuel Eto’o, the most decorated African player of all time, is facing a potential 10-year prison sentence and a £12m fine for alleged tax crimes which occurred during this time with the Spanish club Barcelona

Chancellor Philip Hammond’s real bombshell was that the twice a year Budget/Autumn Statement cycle is to be broken, but not scrapped, says ACCA head of taxation Chas Roy-Chowdhury

The Autumn Statement contained measures to incentivise take-up of ultra low emission vehicles (ULEVs), by reforming the appropriate percentage banding structure used in establishing the taxable benefit for ULEV company cars and funding more development work. 

From 6 April 2017, the cap on the investment limit for investors in social enterprises will rise to £1.5m for organisation up to seven years old using social investment tax relief (SITR)

The Scottish government is set to deliver its draft Budget on 15 December, providing the first chance to see whether the devolved government will take advantage of its fully devolved income tax setting powers for individual taxpayers

Chancellor Philip Hammond has said the government is to go ahead with plans to reform the off-payroll working rules in the public sector from April 2017 by moving responsibility for operating them, and paying the correct tax, to the body paying the worker’s company, in a bid to tackle high level of non-compliance with the current regulations

The Autumn Statement included a number of changes to the national insurance contributions (NICs) regime, as Chancellor Philip Hammond acknowledged the work of the Office of Tax Simplification (OTS) to encourage greater alignment between NICs and income tax