With around 12 months to go until the new Scottish income tax system comes into force, there are a number of compliance issues for employers from PAYE definitions to residency questions for UK taxpayers, says Paul Tew

As government tinkers with the non-dom rules, Gary Heynes, national head of the private client group at Baker Tilly considers the pros and cons of the current system and the impact of alternatives such as residence-based tax on Britons living abroad

HSBC executives, including the former chair of its audit and risk committees, have been accused of incompetence by the Public Accounts Committee (PAC) for claiming their were unaware of large scale tax evasion activities in the bank’s Swiss arm, including the use of undisclosed accounts by thousands of UK taxpayers

HMRC has published guidance on new capital gains tax (CGT) rules affecting non-UK residents when they sell their UK residential property

Soaring prices mean that parents may be tempted to buy property for their children, but there are a number of critical tax issues to consider, including IHT and CGT charges, not to mention whether it is better to set up a trust, warns Liz Cuthbertson, private client partner at Mercer & Hole