The government has set in motion the amendment for the new Scottish Rate of Income Tax (SRIT), set to come into force for tax year 2016-17. At the same time, HMRC has issued revised guidance on PAYE and employer reporting requirements for Scottish taxpayers with the main focus on the thorny residency issue

The High Court has ordered HMRC to pay the lion’s share of an estimated £9m in costs claimed as a result of the long running and highly complex Franked Investment Income (FII) group litigation, which relates to the different UK corporation tax treatment of UK and foreign dividends in the hands of UK companies, reports Pat Sweet

Multinationals Fiat and Starbucks face making tax repayments of between €20m (£14.6m) and €30m (£22m) now the European Commission has found that Luxembourg and the Netherlands granted  both companies selective tax advantages which are illegal under EU state aid rules

In a surprise move, HMRC has withdrawn its Business Record Checks compliance initiative, with immediate effect following a three-year pilot which has come in for criticism from professional bodies as being too general and failing to educate non-compliant businesses about their responsibilities, reports Sara White

With significant changes to buy-to-let taxation in the pipeline, which landlords will be affected and what are their options? Adam Owens, senior tax consultant, OneE Group explores the impact of the measures announced by the Chancellor in the Summer Budget and considers the pros and cons of incorporation

The US Internal Revenue Service (IRS) says automatic reporting of foreign accounts has made it much easier to track US taxpayers who fail to declare assets held overseas, and warns individuals to move quickly to take advantage of offshore disclosure opportunities which have brought in more than $8bn (£5.17bn) from 54,000 taxpayers since 2009

With six months to go until the rollout of the Scottish rate of income tax (SRIT), it is unlikely any change to the existing rates will be set before the UK's Autumn Statement next month and even if the Scottish government does alter income tax, First Minister Nicola Sturgeon says the new tax powers are 'not progressive'