Political divisions and extensive debate of the government’s Brexit deal mean that Finance Bill 2018-19 (FB 2018-19) failed to pass beyond the committee stage before the parliamentary Christmas recess and will remain without royal assent until the new year

With time running out for taxpayers to settle with HMRC before the loan charge applies on 5 April 2019, the Low Incomes Tax Reform Group (LITRG) is concerned that low paid workers who received payments in the form of loans are being put off contacting HMRC

HMRC has listened to public concerns and published revised guidance setting out the tax authority’s approach to taxing individuals who buy and sell cryptocurrencies confirming that capital gains tax (CGT), income tax and national insurance contributions may apply

The Global Reporting Initiative (GRI), an independent organisation focused on sustainability reporting, is asking for feedback on its draft of the first global standard on tax and payment disclosures to governments within the next three months

The House of Lords economic affairs committee is right to call for a new review of HMRC powers as the tax authority over-reaches itself with spurious tribunals and exhaustive investigations, not to mention the introduction of a 12-year time limit set out in Finance Bill 2018-19, says John Cullinane CTA, tax policy director at the Chartered Institute of Taxation

HMRC has launched a three-month consultation looking at electronic sales suppression (ESS), whereby businesses or individuals use technology to artificially reduce their reported sales and corresponding tax liabilities

HMRC is hiring significant numbers of staff and is one of 25 government departments to share in an additional £2bn of funding allocated for Brexit preparation for all scenarios, while the UK’s five main business group have released a letter expressing ‘horror’ at the lack of practical action

A German football agency has had its appeal upheld by the Court of Justice for the European Union (CJEU) after disputing whether the VAT liability of the services it provided to clubs hinged on the time of supply or when they were completed

With close to 100 days before Making Tax Digital (MTD) for VAT becomes compulsory, HMRC has come under fire for its failure to publish detailed guidance on when and how to claim exemptions from the new rules, with the Low Incomes Tax Reform Group (LITRG) warning this risks unfairly increasing the burdens on some individuals

ACCA is warning of future risks to small and medium-sized enterprises (SMEs) because of the potential for a no deal Brexit to clash with the introduction of HMRC’s new Making Tax Digital (MTD) for VAT regime, and says the government must provide more detailed guidance

Croner Taxwise tax advice consultant Pras Patel looks at what tax exemptions and benefits are available to employers who provide workplace charging points for electric or hybrid vehicles

A majority of MEPs in the European parliament have signalled support for amendments to the proposed tax on digital services to include companies such as Netflix and lower the taxable revenue threshold to include more companies