Low take-up of the marriage allowance means that married couples and civil partners are missing out on £212 of tax for the current tax year, the measure which was launched by the government in March 2015 but has failed to attract much interest from taxpayers 

The imminent rise in stamp duty land tax (SDLT) for buy to let and second home purchasers, due to come into effect from April, is having a marked impact on the UK housing market, driving prices up in the buy-to-let sector ahead of the deadline for the introduction of the new tax, shows the latest Royal Institution of Chartered Surveyors (RICS) figures

Peter Rayney FCA CTA explores how the new dividend regime coming into force in April will affect tax liability with tips and advice for owner managers in light of the introduction of a fixed £5,000 annual dividend allowance this year

Changes to the tax regime for banks mean that the six largest retail banks will continue to pay higher effective rates of tax, estimated at around 20% to 25% of profits in 2016, while new entrants and building societies are likely to pay around 6%, according to analysis by the Competition and Markets Authority (CMA)

The UK is ranked number two in the world in the latest KPMG survey into global business tax competitiveness, vying with Ireland for the top tax spot in terms of multinationals' perception of favourable tax jurisdictions and location for foreign direct investment, according to a KPMG poll of over 100 of the largest UK listed companies and foreign owned subsidiaries

Higher earners are at risk of breaking new rules on pension contributions, following the reduction in the annual allowance from the current £40,000, as employers are shifting the responsibility for ensuring compliance onto staff

In the run-up to the introduction of the Scottish S code for Scottish resident taxpayers from 6 April under the new Scottish rate of income tax (SRIT) regime, employers are experiencing a technical problem uploading data through payroll software in the annual coding run, reports Sara White

Over half (54%) of insolvency practitioners believe that HMRC makes it harder to rescue businesses than wind them up, ignoring letters and failing to answer calls, according to a survey of the insolvency profession by R3, which wants to see an overhaul of the tax authority’s approach

With only four weeks to go until the rollout of digital tax accounts to all UK individual taxpayers, HMRC's communications strategy is likely to be dominated by online messages and YouTube videos, rather than any direct letters from HMRC.

UK tax rules on pensions relief are under review as the cost to the Exchequer rises but constant changes to the rules creates uncertainty, says Bill Dodwell, senior partner and head of tax policy at Deloitte

Legalising cannabis sales in the UK could bring in between £500m and £1bn annually in tax, according to a report on developing a framework for a regulated cannabis market put out by the Liberal Democrats, which suggests the drug should be taxed in line with its potency, taking a leaf from Colorado in the US

A tax avoidance scheme used by Stagecoach Group to cut their tax bill by £11m has been stopped in its tracks according to a First Tier Tribunal (FTT) relating to a tax case heard last July, reports Sara White