HMRC has published a brief covering a change in policy concerning the VAT treatment of pension fund management services provided by regulated insurance companies, which means it is delaying implementation of the new rules until 1 April 2019

In the aftermath of the release of the ‘Paradise Papers’, the OECD’s global forum on transparency and exchange of information for tax purposes has said it is ramping up efforts to tackle tax avoidance, while its latest peer review indicates Jersey and the Isle of Man are meeting transparency targets

Mark Cawthron LLB CTA examines the ins and outs of disguised employment, running through some key aspects of the existing tax rules and picks up on a recent tribunal case, Big Bad Wolff Ltd [2017] TC 06143

Around 11% of the working age population is involved in the sharing economy, creating an estimated total gross income of £8bn annually, but one in ten of those earning over the personal allowance threshold may not be reporting their tax obligations, research commissioned by HMRC has found

In Litton & Thorner’s Community Hall [2017] TC 06101, the First Tier Tribunal (FTT) allowed the appeal against HMRC’s decision that zero-rating did not apply to the construction of a lean-to, which amounted to an annex to the original building. Stanley Dencher FCA CTA (Fellow) AIIT considers the ruling

HMRC has issued guidance on how to comply with new Requirement to Correct rules designed to clamp down on individuals with undeclared offshore assets and highlighting the penalties for non-compliance

The abolition of the paper car tax disc has resulted in a tripling of the number of drivers evading car tax and now represents a loss to the Treasury of around £107m a year, according to statistics from the Department for Transport (DfT) and the DVLA

The Supreme Court’s verdict in the De Silva tax dispute could have far-reaching consequences for tax schemes involving partnerships says UK Tax Consulting director John Kavanagh

HMRC should be relieved with the Supreme Court’s decision in the De Silva case as if the outcome had been different the tax authority may have had to repay the many accelerated payments already collected, says Michael Avient, consultant at JS&Co

The revelations and hyperbole around the Paradise Paper undermine the value of using offshore financial centres, where levels of transparency are arguably no worse than elsewhere in the world, despite the efforts of governments to demand more openness, argues Will Glassey, partner at Mayer Brown

MPs are challenging the Treasury to adopt a more strategic approach to tax policy making, calling for greater consultation over Finance Bills, clearer information about consultations and improvements to costing and impact assessments

HMRC has published updated guidance on the tax treatment of income from sporting testimonials, which confirms there will be a new ‘one-off’ exemption of £100,000 designed to ensure that employed sportspeople on modest incomes are protected from the recent changes to the rules