HMRC has published a proposed revised list of UK reservations and notifications to be included in the multilateral instrument (MLI) which will implement tax treaty related measures to prevent base erosion and profit shifting (BEPS)

Croner Taxwise tax adviser Alexandra Fielding examines the tax implications of giving income from investment property to a spouse

The Office of Tax Simplification (OTS) is calling for an urgent overhaul of what it calls ‘the complex patchwork’ of tax charges and reliefs which apply at various points in the business lifecycle to reduce complexity, make reliefs more accessible and to encourage UK businesses to fulfil their potential

Two out of three MPs believe that government should be clearer on its tax strategy, while three-quarters have called for increased investment in HMRC, according to research from the Association of Accounting Technicians (AAT) and ACCA

The Scottish parliament should be given responsibility for setting VAT rates post-Brexit as existing legal obstacles to VAT devolution will no long apply, according to Reform Scotland, an independent, non-party think tank, which says Scotland needs to widen its tax base

HMRC has launched a technical consultation seeking comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles which were announced at Autumn Budget 2017

HMRC proposals to speed up capital gains tax (CGT) payments for residential property sales could cause cashflow and compliance issues for landlords, individuals and investors, warns Nimesh Shah, partner, Blick Rothenberg

HMRC is exploring ways to tackle those who deliberately abuse the insolvency regime in trying to avoid or evade their tax liabilities, including through the use of phoenixism, and is seeking feedback on a discussion document

As the final quarter before the 6 July deadline for reporting expenses and benefits in kind for the tax year ending 5 April 2018 starts, HMRC has issued bulletin 71 setting out the key compliance requirements for employers in a bid to force all users to move online

HMRC has updated its disclosure service calculators, used by individuals to work out the tax, interest and penalties owed on outstanding tax, to include the 2016/2017 tax year

Transitional protections from tax which had applied to benefits provided under optional remuneration arrangements (OpRA), such as salary sacrifice schemes, have now ended following the introduction on the 2018/19 tax year, with the ATT warning employers to consider if they need to recalculate the value of benefits for tax purposes

HMRC is inviting views on proposals first announced at Autumn Budget 2017 to tackle avoidance schemes where profits of trades or professions are moved outside the UK tax charge, often using offshore trusts and companies