With the buy-to-let property market under pressure more landlords are considering to add luxury overseas properties to their portfolios with a large number of sales reaching the £78m mark

Tesco has won a dispute at the First Tier Tribunal (FTT) against HMRC over whether the supermarket giant is entitled to a refund on the VAT charged by third parties relating to its Clubcard loyalty scheme, with reference to the similar Aimia VAT case over the Nectar reward scheme

An increase in the higher rate of income tax to 45% on incomes above £80,000, and a 50% rate on incomes above around £125,000, could raise up to £2bn in additional tax revenues, according to analysis by the Institute for Fiscal Studies (IFS)

Irish finance minister Paschal Donohue has branded the European Commission’s decision that Dublin collect up to €13bn (£11bn) in back taxes from Apple as unjustified

HMRC is continuing with a risk-based approach to PAYE late filing penalties for the tax year beginning 6 April 2017, with the first penalties of the year being issued in September

The Low Incomes Tax Reform Group (LITRG) is urging taxpayers who have missed the end of July tax credit renewals deadline to contact HMRC urgently, in order to get payment reinstated

HMRC has lost the first appeal to be heard at tribunal in relation to the senior accounting officer (SAO) regime. Bill Dodwell, partner and head of tax policy at Deloitte considers the implications for accountants

The Welsh government is consulting on the criminal investigatory powers to be provided to the Welsh Revenue Authority (WRA) to tackle and deter devolved tax crime, once devolved taxes come into force next year

The rise of the gig economy raises questions about the chargeability of VAT and liability under supply and service principles, highlighted by legal action against Uber over disputed VAT. Robert Marchant, VAT partner at Crowe Clark Whitehill examines the issues at play

HMRC has published guidance setting out the process for multinationals in line with OECD requirements for country-by-country reporting (CBCR), with the first reports due by 1 September 2017

In part one of our exclusive series on farming taxation and accounting, Phil Fenn, partner at Mercer and Hole, warns that although operating as a partnership is standard practice for many UK farms, there are potential pitfalls such as the risk of unlimited liability and the implications around each partner owning a share of the assets

Tonight sees the broadcast of a television documentary focusing on HMRC’s efforts to find out who is and who is not paying their share of taxes, and the work of teams targeting offshore accounts that could secure millions in unpaid tax