The government has bowed to pressure from charities and others in the social care sector and has temporarily suspended enforcement activity and is waiving historic financial penalties against employers who have failed to pay national minimum wage (NMW) rates to staff on overnight sleep-in shifts

For any employers working crossborder, there are many varying tax rules both across countries and in the US, by individual state, which makes tax compliance difficult for mobile workers, says global tax experts, with the US aiming to introduce a Bill to simplify matters for international workers

The Treasury has issued a briefing note on Finance Bill (No.2) 2017 setting out the key legislative changes with a very brief description of each measure and clarifying whether measures will be retrospective from non-doms to loss relief reform, but hints that changes to the dividend nil rate could be delayed

Yvette Nunn, director of Berkeley Associates, welcomes the government's decison to delay HMRC’s Making Tax Digital project implementation until 2020, except for VAT, so that small businesses and landlords have more time to prepare, but warns that there are fundamental problems with current HMRC IT systems which need to be addressed

Penny Ciniewicz, chief executive of the Valuation Office Agency (VOA), has been hired as head of HMRC’s customer compliance group taking over from Jennie Granger who stepped down in May and Angela MacDonald, currently operational excellence director in HMRC, will take on Ruth Owen’s old role of customer services group head, although both are relatively new to tax

Any company facing an HMRC investigation needs to make sure they are prepared for an unwanted escalation to a criminal probe in the worst case scenario. Mark Wilson, partner at Richard Nelson LLP, provides tips and advice from identifying any actual or potential criminal element, the different courses of action available to taxpayers and explains HMRC's powers

HMRC has published guidance for tax agents about bereavement support, setting out a single point of contact for alerting government services about a client bereavement including details of some of the support available to agents when acting for families and customers in the event of a bereavement

HMRC has issued guidance on the tax implications of transition to the new accounting rules for small business under the FRS 105 Micro-entities Regime, as the first year of reporting under the FRSSE replacement comes into effect, setting out recommended tax treatment

From 1 November 2017, VAT will be charged on roaming services used by UK consumers outside the EU due to the government removing the ‘use and enjoyment’ rule on telecommunication services provided to consumers, as announced in Spring Budget 2017

HMRC has won an Upper Tribunal appeal against a tax avoidance scheme which sought to claim £122m was spent on research into brain disorders, when only £7m of it reached a genuine research company

HMRC’s budget to ensure businesses are paying employees the national minimum wage (NMW) and national living wage (NLW) is to increase by £5.3m in 2017/18 after it grew significantly in April 2016 to £20m, according to government’s Labour Market Enforcement Strategy report

HMRC is struggling to convince individuals, agents and small businesses that it applies penalties and sanctions equally although it has become more approachable and faster at responding to queries in the past year, according to a survey of performance against the key elements of the department’s Your Charter of customer rights