HMRC has published further details on how it will implement the loan charge in relation to the use of disguised remuneration tax avoidance schemes where the tax due has not already been settled, emphasising there will be no special settlement terms

As the government consults on the impact of pension tax relief on lower earners, LEBC’s Kay Ingram weighs the options, calling for greater automation

In our regular Q&A series, Croner Taxwise adviser Vivienne Cheung clarifies how gift relief can be applied when handing over an asset which has increased in value, how will this affect the capital gains tax levied on the gift?

Plea bargain deals give taxpayers immunity from criminal investigations as HMRC steps up investigations to help pay for coronavirus economic assistance

HMRC raised a record £9.5bn of capital gains tax (CGT) in 2018-19, up by 6% on the previous year, with most of the tax raised paid by the small number of taxpayers who make the largest gains

As prosecutions of aggressive tax scheme promoters remain conspicuously low, a dramatic shift in law to alter the need for proof of dishonesty is still not viable, says Kingsley Napley’s David Sleight

As the Office of Tax Simplification examines capital gains tax reliefs, many are considering selling up now ahead of any change, Forsters partner Guy Abrahams explains

HMRC imposed 19,657 of its hardest penalties on taxpayers last year for committing what it describes as ‘deliberate’ errors in their tax returns, says UHY Hacker Young, with penalties set to increase as investigations restart

The number of HMRC investigations into the tax affairs of professional football players has hit nearly 250, with focus on image rights deals, UHY finds

The number of individuals claiming non-domiciled taxpayer status in the UK has stabilised at an estimated 78,000 according to the latest HMRC figures, suggesting fears that a tougher tax regime would see many leaving the country are unfounded

Depending on how businesses and self-employed individuals prepare their accounts, there could be unexpectedly large tax bills for those that have received small business or retail, hospitality and leisure grants during the pandemic as early as this tax year, explains RSM’s Caroline Hulse

On 21 July, the government released draft legislation for this year's Finance Bill, plus details of the consultations first trailed at the Spring Budget, Accountancy Daily has consolidated these announcements with full details below