The key HMRC filing deadlines from May to October 2016 including Forms P46(Car) for online notification for quarter ended 5 Apr, employers to agree PAYE settlement agreement for 2015/16 with HMRC and expenses and benefit forms P11D(b), P9D and P11D

Initial proposals to launch EU wide country-by-country reporting requirements for multinationals with turnover in excess of €750m raise concerns for big business as they will have to report corporation tax in isolation to their wider tax liability, says Bill Dodwell, head of tax policy at Deloitte 

HMRC has issued a clarification on the revised guidance about the treatment of travel expenses for workers providing personal services to clients through employment intermediaries, reflecting a technical interpretation problem in the new rules, effective from April 2016

Daily self assessment filing penalties kick in on 1 May so any taxpayers who have failed to complete and submit a tax return should take immediate action to avoid receiving punitive penalties

Taking advantage of business investment relief is a useful tool for non doms wanting to invest with offshore funds, but few realise the tax advantages, says Andy Wood, director at the Enterprise Tax Centre

Tax rules around property trusts are increasingly complex as the government attempts to curb their use, but there are a number of ways to contain the inheritance tax (IHT) exposure by careful tax planning and carefully manage the 10-year anniversary, says Janet Cattell, special counsel at Withers

Using offshore companies for UK property development is increasingly risky as tax rules tighten and the government plans to curb current planning in Finance (No.2) Bill 2016, cautions Simon Blum, senior tax consultant, OneE Group

The UK has joined forces with 19 European countries and the British overseas territories of Anguilla and Montserrat in the Caribbean, to issue a joint statement callng for rapid adoption of the automatic exchange of beneficial ownership information

The High Court has agreed that the solicitors acting as interim mangers of the Cup Trust, a charity which was effectively used as a vehicle for a tax avoidance scheme, should withdraw a £46m claim for gift aid tax relief despite opposition from the original trustee, in a case brought by the Charity Commission

The Co-operative Party is the first political party in the UK to be awarded the Fair Tax Mark, in recognition of its commitment to open and transparent tax reporting 

Corporate tax departments must consider data analytics to combat the reputational threat of BEPS, particularly moves to introduce county by country reporting (CBCR) from 1 January 2017. Jan van Trigt and Albert Fleming, tax experts at Delitte consider potential tips and pitfalls of CBCR