The key HMRC filing deadlines from June to August 2019 including deadline for corporation tax first quarterly instalment payments for £20m turnover companies, forms P46(Car) for quarter ended 5 April, P60 payroll reporting to employees and confirmation statements showing benefits that have had tax collected through payroll in 2018/19

While the majority of businesses use a tax agent to help deal with tax compliance, a third of these agents are unregulated and operate outside the self regulated tax services market, while they are not members of professional bodies which comply with accepted professional codes of conduct

More than two thirds (71%) of UK finance firms are considering taking a blanket approach to managing the new IR35 legislation, due to come into force in 2020, as they do not have the time to assess contractors individually, research by Brookson Legal has revealed

HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 June 2019 increasing the majority of mileage rates by 1p per mile to reflect higher fuel costs

Following two defeats over IR35, HMRC appears to be struggling to apply the controversial tax rule, but each case should be judged on the facts and the whole picture, warns Caroline Harwood, head of share plans and reward at Crowe

In the final part of our series on the diverted profits tax (DPT), Mark Cawthron LLB CTA, tax writer at Croner-i, assesses how Finance Act 2019 changed the DPT rules and use of the profit diversion compliance facility

The government is consulting on draft legislation to extend the scope of royalty withholding tax by charging multinationals income tax on offshore receipts related to intangible property (ORIP) including brands and patents

The government launched 1,007 prosecutions against individuals for tax evasion offences last year, as the HMRC clampdown on tax evaders intensified

In our regular Q&A series, Croner Taxwise adviser Vivienne Cheung explains the qualifying conditions for claiming corporation tax relief on amortisation of goodwill for intangible assets and intellectual property

In the latest Cabinet reshuffle, transport minister Jesse Norman has been named as financial secretary to the Treasury, as previous minister Mel Stride becomes leader of the House of Commons after the resignation of Andrea Leadsom

Comments made by Court of Appeal judges in a recent case relating to 'discovery' assessments have potentially made it harder to obtain certainty that HMRC cannot go back and challenge a tax return, by raising  issues around what constitutes a ‘deliberate’ error by the taxpayer, according to Pinsent Masons

The UK has overtaken Japan as the most expensive location to send expatriates, despite salaries remaining static, because of increases in tax and essential costs, including housing