With just over a year to go HMRC is stalling over key software decisions around Making Tax Digital for VAT leaving everyone concerned about whether software provision will be ready in time to allow for sufficient pre-launch testing, warns Androulla Soteri, tax development manager at MHA MacIntyre Hudson

HMRC has confirmed the definition of transfer pricing guidelines within UK legislation following changes to the OECD guidelines issued last year, which will affect businesses who are subject to the transfer pricing rules for the purposes of income tax or corporation tax

Jon Thompson, chief executive of HMRC, is leading a major transformational change programme at the tax authority. In his latest HMRC blog, he outlines the priorities and challenges of digital transformation, from the ambitious Making Tax Digital overhaul to personal tax accounts and the risk of Brexit overload

The hugely complex individual savings account (ISA) regime needs to be overhauled to create a more streamlined, simpler savings system to encourage savings rates and reduce complexity, says a working group set up by the Association of Accounting Technicians (AAT) and cross-bench MPs

Lisa Macpherson, head of tax technical at PKF Francis Clark, considers the tax liabilities for savers using the personal savings allowance (PSA) and sheds light on the best approach as HMRC calculation rules do not exactly reflect the legislation

The BBC has become embroiled in a dispute with over 170 of its presenters regarding their tax arrangements and the use of personal service companies (PSCs)

Croner Taxwise tax adviser Faz Zaheer examines the tax liability for a taxpayer dealing with negative earnings in a single tax year

Tax bands should be abolished and income tax and employee National Insurance contributions (NICs) combined into a single tax ‘schedule’, with all sources of income taxed at the same rate, and on the same basis in order to create a more efficient and progressive tax system, according to the rightwing thinktank, the Institute for Public Policy Research (IPPR)

In the third instalment of our series on US tax reform, PwC US partner Donald Doran looks at the latest measures to curb anti-base erosion and mitigating measures for business

There is now a month to go until major changes to the tax calculations for termination payments come into effect from April 2018 which will hit high earners and affect tax calculations

HMRC phone services have been hit by this week's extreme weather resulting in limited availability of certain specialist phone lines and some office closures

Graham Elliott, VAT expert at City & Cambridge Consultancy on the definition of grants and services in recent HMRC guidance, membership subs in Harley-Davidson, advanced learner loan rules clarified