Draft legislation will give HMRC powers to request information from financial institutions without approval of the First Tier Tribunal, but could prove expensive to comply with, warns Collyer Bristow’s William Hancock

A tribunal has ruled that children’s ice skates can be hired without VAT, even when included in a skating session package. RSM’s Sarah Halsted reviews the judges’ score

Vodafone has won a long-running tax case in India over some £2.4bn of tax imposed by the authorities there following the telecom giant’s acquisition of a local operator over a decade ago

A new £15bn VAT refund scheme for NHS and central government could simplify recovery for the public sector, but there could be hidden impacts for contractors, say RSM’s Carolyn Brown and Scott Harwood

In our regular Q&A series from Croner Taxwise, trainee tax adviser, Alexander McCarthy explains whether a taxpayer can claim their old marital home is still their main residence for capital gains tax (CGT) purposes when it is sold

A taxpayer who argued it was his accountant’s fault he incurred late filing penalties has lost his appeal at a tribunal, which said it was his responsibility to check the necessary paperwork had been submitted by the deadline

RSM’s Scott Harwood reviews a £1m VAT case that centred on whether the company was the provider of a service or merely acted as an agent for other service providers

A taxpayer has won an appeal against penalties imposed for his failure to notify his liability for the high income child benefit charge (HICBC), on the grounds that ignorance of the law was a reasonable excuse and he was not required to ‘rummage’ through all of HMRC’s information sources

As prosecutions of aggressive tax scheme promoters remain conspicuously low, a dramatic shift in law to alter the need for proof of dishonesty is still not viable, says Kingsley Napley’s David Sleight

On 21 July, the government released draft legislation for this year's Finance Bill, plus details of the consultations first trailed at the Spring Budget, Accountancy Daily has consolidated these announcements with full details below

HMRC has won a significant Upper Tribunal appeal over the use of personal services companies (PSCs) by broadcasters, with the overturning of a previous ruling on the tax status of radio presenter and comedy writer Paul Hawksbee under IR35 regulations 

HMRC’s flagship Making Tax Digital online quarterly reporting is to be significantly extended, with legislation in the Finance Bill 2020-21 bringing all VAT-registered businesses into the system from April 2022, and plans to include income tax self-assessment from April 2023