HMRC has published guidance on its disclosure programme for businesses which take payments via credit or debit card transactions, but which may have failed to declare all the tax due on their income

HMRC is turning up the heat on users and enablers of tax avoidance, but what does it mean for advisers? Gary Ashford CTA, partner, non lawyer at Harbottle & Lewis LLP, considers the impact of the proposed penalty regime and the clampdown on abusive tax arrangements defeated at tax tribunals

Our essential snapshot of the key measures announced in Budget 2017, Finance Bill 2017 and NICs Bill, including NICs hike for self employed, dividend tax-free allowance slashed to £2k, overseas pensions transfers (QROPS) face potential 25% tax surcharge and Making Tax Digital rollout delayed for smallest companies and landlords sub-VAT threshold

Higher rate Scottish taxpayers will face a £2,000 differential in the threshold from the rest of the UK now that the Scottish parliament has confirmed the rates and bands for Scottish income tax in 2017-18, confirming the loss

In our roundup of the Spring Budget 2017 essentials, we review the key tax measures announced in a slimline event, from the unexpected hike in national insurance rates for the self employed to a cut in the tax-free dividend allowance, potential tax liability for pensions transferred overseas, corporation tax cuts and VAT roaming charges for long haul travellers for the first time

A First Tier Tribunal (FTT) has ruled against a stamp duty land tax (SDLT) avoidance scheme used by FTSE 250 housebuilder Crest Nicholson, requiring the company to pay £1.29m in tax deemed to be due

The farming community will be hard hit by the arbitrary mandation of quarterly reporting under HMRC's plans for Making Tax Digital due to roll out from April 2018. Michael Parker CTA, head of tax at the National Farmers Union (NFU) is critical of the inflexibility of the system and high compliance costs for farmers

Chancellor Philip Hammond, in his spring Budget speech, announced the rates for the soft drinks industry levy, which is set to come into force from April 2018, setting them at 18p per litre for the main rate and 24p per litre for the higher rate

The Treasury has indicated that it is unlikely to move on the £10,000 threshold for Making Tax Digital and quarterly reporting despite caving in to pressure and delaying the introduction by one year, reports Sara White

Fines against enablers of tax avoidance schemes are set to generate an extra £100m for the Exchequer, projections in the Budget show, reports Calum Fuller

Chancellor Philip Hammond confirmed a number of simplifications in reporting for oil and gas companies and extensions to investment allowances in Budget 2017, as well as announcing a future consultation on the tax arrangement for the transfer of late-life assets, in a bid to support recovery in the sector

The government has released long-awaited clarification on the rules on restrictions of interest deductibility, which are due to come into force from 1 April 2017 and are likely to affect nearly 4,000 businesses, particularly multinationals