The Chancellor launched a salvo against Labour’s mansion tax plans in the Autumn Statement with the announcement that he planned a major overhaul of stamp duty on property purchases, introducing a progressive tax regime to replace the current punitive Stamp Duty Land Tax (SDLT) thresholds

The Smith Commission makes some interesting concessions on tax for a devolved Scotland, but it raises questions for top tax earners, warns Ronnie Ludwig, partner at Saffery Champness, based in Edinburgh

In our monthly round-up of case reports and tax changes, ICAEW chief lambasts 17,000 page tax code, complexity will shape further Scottish tax devolution, Dock and Let case clarifies deadline for issuing notice of HMRC enquiry and entrepreneurs' relief allowed on disposal of shares in Hirst case

In our monthly round-up, employment tax expert David Heaton reviews plans for the PAYE coding cap for 2015/16, auto enrolment penalties, online filing checking service for share schemes, teething problems with SCON reporting and plans to drop business entity tests (BET) for IR35

Plans to devolve income tax raising powers to Scotland need to be carefully considered and introduced in a timely manner to avoid mistakes in the rush to implement the changes by 2016, warns Chas Roy-Chowdhury, head of taxation at ACCA

Tax relief in the property sector might seem like a landmine, but reliefs are available for buy-to-let property owners, if you’re careful, reports Jaimie Kaffash

A hedge fund manager who said he was involved in the buying and selling of film rights and the financing of Hollywood blockbusters through a scheme known as Goldcrest is contesting a tax tribunal decision supporting HMRC’s view that this was an attempt to avoid payment of around £8m in tax, rather than a genuine commercial activity