HMRC has issued a consultation on proposals to reform the VAT zero-rate relief on motor vehicles that have been substantially and permanently adapted for use by a wheelchair user following a spike in avoidance related tax cases concerning such vehicles 

The government has dropped plans for a change in the definition of charity for tax purposes aimed at stopping charities being set up to avoid tax. 

The latest roundup of tax news and cases, including a senior tax figure attack on OECD BEPS plans, Blackfriars avoidance scheme refused court hearing on SDLT rules and HMRC forced to revise IR35 guidance following Lord’s report on PSCs

The US tax authorities have made significant changes in the offshore voluntary compliance programmes available to US citizens living abroad and domestic taxpayers who have unreported foreign financial accounts, to clamp down on offshore accounts and encourage higher rates of compliance.

HMRC has published IR35 guidance, Intermediaries Legislation (IR35) - Working through an intermediary, such as a Personal Service Company, to replace existing IR35 FAQs. 

HMRC has published IR35 guidance, Intermediaries Legislation (IR35) - Working through an intermediary, such as a Personal Service Company, to replace existing IR35 FAQs

HMRC paid out £4.6bn to businesses in refunds for corporation tax last year, but delays in making payments are putting pressure on cashflow for some companies, according to research by UHY Hacker Young.

HMRC has set up the online registration system for the EU’s new VAT Mini One Stop Shop (VAT MOSS) although businesses will not be able to register on the online service until October 2014 ahead of new VAT taxation rules for supplies of broadcasting, telecommunications and e-services (BTE) to be introduced on 1 January 2015.