Cuts in the dividend tax, changes to the pensions lifetime allowance and a raft of anti-avoidance and anti-evasion measures, particularly targeted at proponents of aggressive tax schemes and those using offshore bank accounts to conceal money, as well as new powers for HMRC, form the bulk of the draft legislation for Finance Bill 2016

Following the damage created by Storm Desmond in Cumbria last weekend, HMRC has set up a dedicated telephone helpline for anyone affected by severe weather and flooding, but is facing calls for wider action to counter the effects of storm damage, loss of power and flooding, while business rates and council tax charges for flooded businesses will be suspended for three months

To keep up to speed with the major tax developments announced in the Chancellor's recent Autumn Statement and for expert summary of the main changes, download our exclusive Autumn Statement 2015 commentary, written by Wolkers Kluwer tax experts, so you can deal confidently with queries from clients and colleagues

McDonalds is the latest multinational to face a tax probe by the European Commission into its use of permanent establishment and double taxation treaties to minimise its global tax bill through tax agreements with the Luxembourg authorities

The government is changing the instalment payment dates for corporation tax for ‘very large companies’ with annual taxable profits exceeding £20m from 2017 and has issued draft legislation for review

The rewrite of Gift Aid rules is a disappointing failure and a missed opportunity, leaving taxpayers open to unexpected bills from HMRC if they fall below the tax threshold and are generous contributors to charities, warns Yvette Nunn CTA, principal at Berkeley Associates

This CPD module focuses on high value property taxation

Essential tax updates from mass HMRC office closures to key court ruling in Rangers FC and potential £6m legal bill for HMRC over FII Group case, tax chief Homer defends agent reforms at ICAEW Hardman lecture, disputed employee benefits trusts (EBTs) in Rangers FC ruling hinges on case law and Gift Aid changes for partners raise stakes on tax liability

The key HMRC filing deadlines including PAYE cheque payment dates, online filing deadline for personal tax self assessment returns for 2014/15, reminder that last chance to maximise use of £300K annual investment allowance expires on 31 Dec 2015 and auto enrolment deadlines for small and micro businesses