Although yesterday’s vote went against independence, Scotland is to be given wider powers over its own tax regime, after prime minister David Cameron vowed to honour pledges to increase devolved powers made late in the referendum campaign

Tax advisers need to prepare for sweeping changes to tax policy in Scotland, regardless of the outcome of the independence vote, warns CIOT in a series of blogs on the future of Scottish tax post-referendum

Government plans to create individual online identity accounts for all taxpayers, including individuals and businesses, to be called Identity Assurance, is moving forward rather quietly under the radar, reports Jaimie Kaffash, but awareness levels are low and a wholesale review of interactions with HMRC will be required according to tax advisers

In the run-up to the referendum on 18 September, John Watkins, senior partner at Dickson Middleton, considers the impact of a yes vote on PAYE, employment taxes and residency issues in an independent Scotland

A taxpayer has lost a case at the First Tier Tribunal (FTT) over the tax treatment of payments received on the termination of employment, when he argued that the payment should not be taxable as it was a compensation payment to settle a discrimination case.

HMRC gets out the handcuffs for offshore tax evaders but will they have much impact, asks Ronnie Ludwig, partner at Saffery Champness, who warns that tax advisers need to keep up to speed with potential risks