Online sales platform eBay has notified US regulators that is has identified a material weakness in its internal control over financial reporting which means it did not correctly account for the tax on some transactions in December, and is now implementing a remediation plan

In part five of our exclusive series on buy-to-let taxation, Liz Cuthbertson, private client partner at Mercer & Hole, explains how changes to inheritance tax mean that even overseas property owners will be hit

HMRC has now agreed to review all the cases passed over to outsourcer Concentrix which resulted in a claimant’s tax credits being amended or terminated, as recommended by the work and pensions select committee’s inquiry into the highly controversial contract which was terminated early in September last year

The Scottish government’s formal confirmation that all income tax rates will be frozen next year, with the higher rate threshold unchanged at £43,000, means over 300,000 Scottish top rate taxpayers will pay more than their counterparts south of the border

Quarterly reporting under Making Tax Digital will become mandatory for unincorporated businesses, sole traders, buy-to-let landlords and the self employed from April 2018. We asked CCH tax writer Stephen Relf CTA ACA to delve into the detail and explain the implications from quarterly reporting deadlines to penalties and higher cash basis limits

The OECD has released key documents which will form the basis of the peer reviews for two of the minimum standards from its base erosion and profit shifting (BEPS) action plan, relating to country-by-country reporting (CBCR) and the compulsory spontaneous exchange of information on tax rulings

The introduction of the revised Professional Conduct in relation to Taxation, produced by the leading professional institutes and approved by the Treasury, sets out tough rules on the limits for tax advisers and accountants when providing tax planning advice and professional judgment. Bill Dodwell, head of tax policy at Deloitte, considers the key issues

Yvette Nunn CTA is heartened MPs in the Treasury Committee have added their voice to the profession's concerns around Making Tax Digital and its ambitious timetable for its introduction

Jackie Hall, partner at RSM UK, on compliance with Scottish income tax, apprenticeship levy payment guidance, tax changes for non-UK domiciled employees

Graham Elliott, director, City & Cambridge Consultancy on the parameters for TEFL interpretation, VAT on children's colouring books, fees for tax planning

Some 400,000 partnerships will report their tax positions and obligations through a nominated partner under HMRC’s Making Tax Digital project, draft legislation shows, although the largest partnerships with income over £10m are likely to be exempted

HMRC has published guidance on a new measure which allows intermediaries that collect donations for charities to get authority from a donor to gift aid all their donations in a year, designed to make the process simpler for donors using digital platforms or text messages to give to multiple charities under a single declaration