An Upper Tribunal for Scotland ruling has highlighted administrative issues over the issue of penalty notices for Land and Buildings Transaction Tax late payments, but Revenue Scotland vows to continue charging daily penalties

The key HMRC filing deadlines from September to December 2019 including corporation tax second quarterly instalment payment for companies with annual taxable profits exceeding £20m, loan charge deadline for reporting to HMRC any disguised remuneration issues, and Making Tax Digital for VAT compliance deadline for deferred entry businesses

In our regular Q&A series, Croner Taxwise tax advisor Alexandra Fielding considers the tax implications for high earners of exceeding the annual allowance limit of £10,000 on pension contributions

In this month’s roundup of tax case, Ingenious film scheme ruled tax avoidance at appeal, worker cannot claim tax relief on contractor travel expenses in Nowak, Hargreaves Lansdown loses £15m loyalty bonus tax case, Making Tax Digital confirmation notices and IR35 private sector off-payroll working guidance issued

As the private sector prepares for the new IR35 rules next year, cracks are beginning to show but clear communication and a real understanding of employment law will help companies avoid expensive errors, explains Ranjit Dhindsa, employment partner at Fisherfield

A millennium-old hoard of Norman cash reveals the earliest form of tax evasion, as detectorists dig up thousands of coins buried in a field during a time of political upheaval, unpopular leaders and conflict with Europe

The Low Incomes Tax Reform Group (LITRG) is warning taxpayers to check the accuracy of savings income figures shown in their PAYE Notices of Coding and tax calculations (P800 forms) to avoid overpaying tax

A tax tribunal has rejected an appeal by a business owner who faced a tax investigation over discrepancies between his earnings and tax returns for his delivery company

Mid-sized businesses do not see tax planning and compliance as a major priority for their businesses but more part of the everyday running of the business, with heavy reliance on accountants and tax agents to handle their tax affairs

HMRC is trialling additional functionality on the online trust registration service to make it easier to register and amend information about trusts, with the aim of launching a full service by year end

HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 September 2019 cutting standard 1400cc plus mileage rates by 1p per mile to reflect lower fuel costs

In our regular Q&A, Vivienne Cheung, tax advisor at Croner Taxwise, considers the compliance issues for the 3% higher rate stamp duty when two properties adjacent to each other are purchased by a married couple, one for residential use