HSBC’s private Swiss bank is to pay $192.35m to settle charges brought by the US authorities that it conspired with US taxpayers to evade taxes over a period of ten years

HMRC has clarified the rules on the treatment of PAYE employees and full payment submissions (FPS) in the event of business merger or company change of ownership

A rigid £50 cap on the trivial benefits exemption can catch out lucky staff who receive generous gifts from employers. Yvette Nunn CTA ATT MAAT, director of Berkeley Associates, warns of potential tax pitfalls if you receive a lavish Christmas hamper or a wedge of gift vouchers

HMRC’s internal guidance manuals have been available to taxpayers since 1994, but can still be challenged in the courts and can be wrong on occasion, warns Stephanie Webber, tax writer at Croner-i 

With four months to go until the IR35 off payroll rules start to apply in the private sector, HMRC has published its first update to its controversial check employment status for tax (CEST) tool since it was launched in 2017

The EU Directive on administrative cooperation in relation to tax, known as DAC 6, is out for a draft legislation consultation with the first reporting dates scheduled for August 2020. Meg Wilson CTA examines the impact on cross-border tax arrangements

Residential property owners and buy-to-let landlords face significant tax changes from April 2020, including the 30-day CGT payment deadline and an overhaul of principal private resident relief (PPR) and extra statutory concessions (ESC). Mercer & Hole's Alison Palmer and Alice Pearson examine potential pitfalls

This month's exclusive Accountancy Daily CPD module focuses on HMRC discovery assessments, particularly focusing on when they can be issued and how to challenge them, taking into account the rules applying for income tax, capital gains tax and corporation tax.

Some 75,000 casual holiday-workers may be in line for payouts of thousands of dollars from the Australian Tax Office (ATO)

The Solicitor Regulation Authority (SRA) is planning to launch money laundering investigations into 7,000 law firms after they discovered that too many were not complying with anti-money laundering regulations

A government commitment to name and shame aggressive corporate tax avoiders has failed to sanction a single company, new figures have revealed