Private pleasure crafts will no longer be able to use red diesel on UK waterways as a result of a European court ruling

Government plans to change the capital gains tax (CGT) relief regime on private residences by halving the period for main residence exemption have been heavily criticised for displaying inconsistencies with the rules on stamp duty land tax (SDLT), and for a lack of  communication to those affected

In this week’s Q&A, Vivienne Scott, senior VAT consultant at Croner Taxwise, explains how travel agents must use the Tour Operators’ Margin Scheme (TOMS) to account for VAT

In the first of a series on company car tax, Julie Clift CTA, tax writer at Croner-i, explains the calculations when assessing company cars as a taxable benefit and defining reason of employment

France is to introduce a 3% digital services tax, the first European country to do so, and now faces the risk of retaliation from the US, which argues that the levy unfairly targets multinational tech giants

The government plans to remove company car tax for newly registered zero emission models for one year from 2020 to offset the impact of the Worldwide harmonised Light vehicles Test Procedure (WLTP)

Talksport radio show host Paul Hawksbee has won his IR35 appeal at a First Tier Tribunal (FTT), marking another defeat for HMRC over the question of whether broadcasters working via personal service companies (PSCs) should be considered as employees, reports Pat Sweet

In our regular Q&A series, Croner Taxwise VAT consultants explain the rules around re-registering a business for VAT after a period of time when turnover fell below the VAT threshold

HMRC has collected an additional £37bn from new taxes introduced over the past decade, according to research from UHY Hacker Young

Proposals to overhaul inheritance tax may look good on the surface, but it is a case of removal of complexity would lead to the abolition of some useful tax breaks like taper relief and gifting exemptions. James Ward, head of the private client team at Kingsley Napley LLP, examines the Office of Tax Simplification recommendations

The Office of Tax Simplification (OTS) has recommended sweeping reforms of inheritance tax in a bid to reduce complexity as more people are caught by the tax as house prices soar, but has no proposals to deal with the overly complex residential nil rate band, reports Sara White

With the 2018/19 P11D deadline looming, Croner Taxwise payroll adviser Samantha O'Sullivan examines the pros and cons of payrolling benefits, plus key registration and filing dates