Chancellor Philip Hammond confirmed the government’s intention to deliver on its commitment to raising the personal tax allowance to £12,500, and the higher rate threshold to £50,000, by the end of this parliament

In the first signs of curbing abuse of the new pension reforms introduced in 2015, the Chancellor has announced plans to cut the money purchase annual allowance (MPAA) from £10,000 to £4,000 from April 2017

The government is to introduce a new penalty for any person who has enabled another person or business to use a tax avoidance arrangement that is later defeated by HMRC

Chancellor Philip Hammond indicated the first stages in streamlining the National Insurance contributions (NICs) regime in his first and only Autumn Statement, by announcingd that from April 2017 the employee and employer thresholds will both be pegged at £157 per week

The Autumn Statement included a boost for more environmentally friendly transport, with the announcement of £390m of funding for R&D work on low emission vehicles and the development of connected autonomous vehicles, plus a 100% first year capital allowance for the installation of electric vehicle charging infrastructure

In a further move to upset buy-to-let landlords, the government will ban letting agents’ fees to tenants, to improve competition in the private rental market and give renters greater clarity and control over what they will pay

Chancellor Philip Hammond has confirmed plans to clamp down on the tax advantages of salary sacrifice and benefit in kind schemes, but there is to be an exemption provided for low emission vehicles which was not included as part of the original consultation proposals

The OECD has announced that the Caribbean island Saint Lucia has signed the multilateral convention on mutual administrative assistance in tax matters, bringing the number of jurisdictions to join the agreement to 107

Cross border inheritance is a thorny subject for UK residents with overseas financial interests, properties and tax liability, warns Jill Waddington, head of the private client team at Ridley & Hall

HMRC has received thousands of written responses to the six consultations on Making Tax Digital, the radical overhaul of the tax filing system, which is set to be rolled out from April 2018

Hundreds of investors in failed Eclipse film tax avoidance schemes, including accountants, bankers, businessmen and celebrities, could face bankruptcy after HMRC revealed plans to issue payment demands which far exceed their original investments

Complaints about HMRC have reached the highest level since the global financial crisis, according to analysis by Saffery Champness, which warns that the switch to making tax digital (MTD) risks prompting a further rise, with additional cost to the tax authorities