Entrepreneurs’ relief (ER) should be fully available for properly structured multiple completion share buybacks, but until HMRC issues definitive guidance, advisers should look at alternatives, says Peter Rayney FCA, CTA (Fellow), TEP

Download the current HMRC CGT indexation allowance unchanged since December 2017, RPI index for September 2019, HMRC rates of interest, and property tax rates including SDLT, Scottish LBTT and Welsh LTT

In this month’s tax updates, HMRC wins latest GAAR ruling, Ackroyd loses IR35 appeal, Starbucks success in Dutch tax case, HMRC threatens action over IR35, probate fees u-turn, Facebook’s UK tax under fire and Scotland mulls plastic cup tax 

This month's exclusive Accountancy Daily CPD module focuses on HMRC discovery assessments, particularly focusing on when they can be issued and how to challenge them, taking into account the rules applying for income tax, capital gains tax and corporation tax.

It could be a Halloween tax nightmare for some of the UK’s small businesses, who risk missing a trick by failing to hit the 31 October deadline for returning self assessment paper tax returns

The key HMRC filing deadlines from November to December 2019 including second Making Tax Digital submission for end of relevant VAT quarter, one month if on payments on account, and corporation tax third quarterly instalment payment

HMRC has extended the Making Tax Digital (MTD) for VAT compliance date for businesses judged to have complex or legacy IT systems and they will be given extra time to meet the requirement to maintain digital links as part of the new filing regime

An overhaul of IR35 tax rules for contractors in the private sector comes into force from 6 April 2020 when off-payroll working is extended to medium and large businesses, and LLPs. Julie Clift CTA, tax writer at Croner-i, explains how this will affect businesses hiring contract workers, with liability for income tax and PAYE shifting to employers

FTSE 250 oil explorer and producer Cairn Energy has announced another delay in its long-running dispute with the Indian government over a £1bn tax claim, which will now not be settled before next year

A government commitment to name and shame aggressive corporate tax avoiders has failed to sanction a single company, new figures have revealed

HMRC has collected almost £10bn in additional tax as a result of investigations into the UK’s biggest companies, with £6bn coming from VAT payments and £2.6bn in underpaid corporation tax, according to research by Pinsent Masons

There need to be urgent reforms to the apprenticeship levy, including additional funding, to prevent the loss of up to 75,000 apprenticeships at SMEs