The clampdown on disguised employment relationships in limited liability partnerships (LLPs) puts employee members at risk in event of insolvency, warns John Young, legal director of Mishcon de Reya, but there are ways to minimise the impact 

A rising number of UK residents are signing up to the online accommodation service Airbnb as a way of making money by hosting paying visitors, but there are warnings that many such part-time hosts risk coming into direct conflict with HMRC for failing to declare extra earnings, while their counterparts in the Republic of Ireland are already facing retrospective tax demands

Any revisions to the rules on deeds of variation are likely to cause a headache for tax advisers where clients have tricky probate situations, warns Lynne Rowland, tax partner at Kingston Smith

Andrew Jackson, head of tax at UK200Group firm Fiander Tovell LLP considers the call for the alignment of income tax and national insurance (NI) in light of the announcement that the Office of Tax Simplification (OTS) has been tasked with investigating the ‘impacts, costs and benefits of closer alignment’ of the key personal and employment taxes and how this could be achieved

Sweeping reforms to non dom rules including the 15-year rule for deemed domicile and taxation of settlor-interested offshore trusts, will come into effect from April 2017, which will be tricky when it comes to tax planning, says Jonathan Colclough of New Quadrant Partners

The surprise clampdown on the use of dividend tax credits and introduction of a £5,000 dividend tax allowance in the Summer Budget will force business owners to reconsider their tax arrangements and could reduce the number of business incorporations, warns Bill Dodwell, head of tax policy at Deloitte   

Following last week’s Summer Budget, the government has published the Finance Bill 2015-16 to implement tax changes announced over the last year including changes to inheritance tax, non-dom rules and provisions to allow HMRC to operate direct recovery of debts from taxpayers

The government has announced plans to consult on the future use of deeds of variation (DoV) in a bid to clamp down on perceived abuse of the inheritance tax (IHT) system, following an initial announcement in the March Budget under the coalition

The removal of top and higher rate tax relief on finance for buy-to-let landlords by 2020 came as a shock in the Summer Budget. Liz Cuthbertson, partner at Mercer & Hole considers the options and how to mitigate the tax changes for owners of private property portfolios