In cases involving a farming partnership agreement, dying intestate can create complex and long-running legal and tax issues so it is essential to write a will if only to avoid acrimonious family disputes about inheritance and succession, explains Julie Butler FCA, partner at Butler & Co

This month's review of tax cases and tax news including advisory fuel rates from 1 September 2018, capital allowance claim part allowed on £300m SSE hydroelectric scheme, HMRC biometric phone recordings under fire

Download the HMRC CGT indexation allowance for December 2017 onwards, RPI Index for August 2018 and HMRC rates of interest, and the current stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

The key HMRC filing deadlines from October 2018 to April 2019 including paper submissions of personal tax returns, corporation tax payment deadline for companies with 31 Dec 2017 year ends and Form P46(Car) filing date

The increasingly complicated tax rules mean that even the simplest tax return is likely to run into non-compliance issues with the chance of punitive HMRC penalties for failure to file correctly. Yvette Nunn CTA, founder of Berkeley Associates, speaks from experience

HMRC’s use of informants to catch tax evaders raises complex legal and ethical issues, suggest Adam Craggs, partner, and Michelle Sloane, senior associate at RPC

HMRC has updated its guidance on the rules around corporate interest restriction (CIR) on deductions for corporation tax with just a week before the reporting deadline for March end figures, to clarify how to work out a company’s or group’s interest allowance

There are tax implications from capital gains tax to stamp duty land tax when property owners decide to swap ownership, explains Steven Jones, tax adviser at Croner Taxwise

Bill Dodwell LLB CTA, senior policy adviser at the Office of Tax Simplification (OTS), discusses attempts to reform private sector IR35 rules and what needs to be changed so that employees are identified seperately to the self-employed

A contractor who worked for HMRC has successfully claimed over £4,000 at an employment tribunal after the tax authority insisted she was not self-employed under IR35 rules but failed to make arrangements for holiday pay

Anyone whose tax circumstances have changed in the past year and now earns more than £2,500 from rented property, owns shares or is hit by the higher income child benefit charge needs to register for self assessment to avoid automatic penalties

Justin Stevenson, associate director at RSM, discusses the requirement to correct (RTC) rules and how they will affect taxpayers with assets overseas, such as bank or investment accounts, or holiday homes that have been rented, as well as those overseas with a liability to UK tax, need to take note of 30 September deadline