Tax experts John Cullinane, Jonathan Riley and Tom Wesel are critical of proposals to fine advisers who overstep the line when providing advice on tax planning schemes, in light of the government's plans to introduce sanctions for tax advisers and the extended advisory supply chain to stamp out 'enablers' of aggressive tax avoidance schemes

The National Minimum Wage (NMW) for workers under the age of 25 and apprentices has increased by between 3% and 4.7%, with employers having to implement the new rates from 1 October

HMRC has published guidance on a letter which tax advisers and financial institutions may need to send to clients who have income or assets overseas, explaining its wider powers to exchange tax information with other jurisdictions and urging anyone who is in doubt about their offshore tax position to seek advice

Find out more about plans for the Making Tax Digital timetable, from the original inception in 2010 to mandatory quarterly reporting and the final deadline for corporation tax obligations in 2020. This timetable is subject to review depending on HMRC deadlines and software requirements

David Gauke’s successor as financial secretary to the Treasury is Jane Ellison, Conservative MP for Battersea, who does not share the same background in tax as her predecessor

The Auditor General has challenged the Scottish government to provide more transparency over the reporting of public finances following its 2015/16 audit of the consolidated accounts, saying there is more work to do as new financial powers are introduced at a time of uncertainty created by the EU referendum result

Tax regimes and financial factors, as well as lifestyle, are key considerations for individuals that are looking to emigrate to other countries, according to BDO’s Global Opportunities report

HMRC is consulting on proposals to introduce a new penalty for businesses that participate in VAT fraud, which were first outlined at Budget 2016, which would be levied at the same time as the offence and which could extend to company officers

The European Parliament’s committee of inquiry into money laundering, tax avoidance and tax evasion (PANA), set up in the wake of the release of the Panama Papers earlier this year, has held first public hearing

National minimum wage (NMW) rates will increase on 1 October by between 3% and 4.7% for workers under the age of 25 and apprentices, and employers need to make sure the new rates are implemented for all hours worked from that date, but there are a number of compliance pitfalls for employers, warns Jackie Hall, tax partner at RSM

Download the HMRC CGT indexation allowance for June 2016, RPI Index for August 2016 and HMRC rates of interest, changes to stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

Following announcements made in Budget 2016, changes to pension tax rules have now come into force with a reduction in the tax rate chargeable on serious ill-health lump sums paid to individuals who have reached age 75