A solicitor who invested in the Liberty 2 tax avoidance scheme, and who was seeking to appeal against penalties imposed by HMRC for late payment of an accelerated payments notice (APN) on the grounds of ill health, has lost his case at the First Tier Tribunal (FTT)

An overhaul of the way HMRC updates employee tax codes under PAYE P6 notices in real time will result in frequent coding updates from April 2017, but are employers ready for a surge in queries from employees, asks David Hadley, tax director at Mercer & Hole

Changes to the annual tax on enveloped dwellings (ATED) regime which came into force from April 2016 mean many incorporated buy-to-let landlords previously unaffected by ATED now need to be mindful of the rules and pitfalls, warn Joseph Pollard, associate director and Emma Milgate, manager, RSM

With a deluge of tax changes slated for the new tax year in April, such as the start of the serial tax avoiders’ regime and restrictions on salary sacrifice arrangements, the next Budget must be tax light, says Bill Dodwell, partner and head of tax policy at Deloitte

Commercial landlords could be obliged to inspect their properties and perform checks to ensure that their tenants are not involved in evaded tobacco duty or other excise duties, under proposals being considered by HMRC

The US Internal Revenue Service (IRS) has reminded non-US citizens who may have taxable income, such as international students and scholars who may be working or receiving scholarship funds, that they may have special requirements to file a US tax return, and that this needs to be done accurately

Ladbrokes has lost its long running legal battle with HMRC over the use of a tax avoidance scheme promoted by Deloitte, with the failure of its latest appeal to the Upper Tribunal set to cost the high street bookie £71m

The chair of the Treasury committee, Andrew Tyrie, has challenged HMRC to explain its approach to tackling avoidance schemes based on the exploitation of tax breaks for the film industry, suggesting its current response is causing ‘financial calamity’ and is having trouble in bringing a large number of schemes to a close

As HMRC aims for the launch of Making Tax Digital in April 2018, CCH Daily assesses the key developments, timetable and compliance costs, House of Lords criticism of mandation and concerns over readiness of software developers to be up and running in time for the start date

With the user trials for beta testing of Making Tax Digital set to kick off in April, there are still a host of unanswered questions for tax advisers and businesses about free software provision, thresholds and compliance requirements, says Sara White, editor of Accountancy

The Department for Business, Energy and Industrial Strategy (BEIS) has published the outcome of its consultation on the complaints process for the proposed new small business commissioner (SBC), and is now consulting on draft regulations covering how the postholder will resolve small business complaints about payment related issues with larger businesses

The limit on the contributions to Child Trust Funds will increase by 1% to £4,128 from April 2017 and the requirement to use a lifestyling investment strategy for the child by the age of 15 will be removed