The key HMRC filing deadlines including PAYE cheque payment dates, forms P46(Car), online filing deadline for personal tax self assessment returns for 2014/15 and auto enrolment deadlines for small and micro businesses

Limited powers to set a variable income tax rate means that the Scottish government's hands are tied until they are given extended powers under revisions to the Scotland Bill. Real movement on the Scottish Rate of Income Tax (SRIT) is likely to come in 2017, says Bill Dodwell, head of tax policy at Deloitte

Multinational Starbucks has seen its UK arm pay £8.1m in corporation tax in 2015, almost equivalent to its entire tax payment over its first 14 years in the UK, after responding to pressure to scrap its complex tax structures and the decision to relocate its European HQ to the UK 

Tax fraud amounts to around £16bn annually and accounts for nearly half of the estimated £34bn tax gap, according to a report by the National Audit Office (NAO), which says HMRC needs to make better use of its data and develop its analysis in order to reduce the amount lost through tax evasion, the hidden economy and criminal attacks, despite an armoury of anti-evasion tools including HMRC's data analytics system Connect and a team of dedicated tax inspectors

In a major overhaul of the tax system for Scottish resident taxpayers, Scotland’s finance minister John Swinney has set out plans to set the Scottish Rate of Income Tax (SRIT) at 10%, effectively retaining the status quo in terms of wider UK rates, but creating a new 'S' tax code and additional PAYE compliance issues for business and individual taxpayers, while second home owners face a 3% surcharge on stamp duty costs, reports Sara White

The UK’s biggest companies made a total tax contribution of £80.5bn this year, and are paying higher rates of tax than previously despite the continued reduction in the corporation tax rate, according to analysis by PwC for the 100 Group of finance directors which suggests property and employment taxes are becoming more significant

At a time when the government is pushing for more new homes to be built, changes to tax rules could push property developers into making losses including on housing currently being constructed, according to analysis from accountants Moore Stephens which is calling on the government to introduce transitional arrangements to mitigate the impact of new tax avoidance legislation on company distributions

Recent government efforts to encourage greater research and development (R&D) effort via a simplification of the tax regime have come under fire as they will  increase the admnistrative burden and create additional work for small companies and are unlikely to result in greater innovation

With less than four months to until the introduction of the new Scottish rate of income tax (SRIT), HMRC has begun issuing letters to Scottish taxpayers about the introduction of the new tax band, but has come under fire for a failure to provide a helpline for anyone with queries or to alert employers to the impact of the changes

The government is to accelerate plans to introduce digital tax accounts with the abolition of self assessment tax returns and a deadline of end 2016 to roll out the new system for all taxpayers in the UK