The government is to introduce tax incentives for taxi drivers and companies to buy zero-emission capable vehicles, in a bid to drive greater uptake of cleaner technologies

HMRC has amended the compliance rules for a new capital allowance for non-residential structures and buildings (SBA) following consultation

In part four of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, examines how the government’s 30-hours free childcare scheme works and the various tax compliance issues

Businesses reporting under CIS and VAT registered will have to pay VAT directly to HMRC instead of to the supplier when paying invoices for services provided across the construction and building sector when the reverse charge comes into force this autumn

When claiming entrepreneurs' relief on disposal of shares it is important to ensure that the definition of personal company falls within HMRC's parameters. Stephanie Webber ACA CTA, tax writer at Croner-i, explains 

In part three of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, examines the tax liability for employees using workplace nurseries   

The government plans to relax the inheritance tax rules for Kindertransport compensation payments so that affected taxpayers will not be liable for tax on any amounts received from the fund

Difficulties with interpreting the IR35 rules have been highlighted by conflicting decisions at tax tribunals where apparently similar IR35 cases involving TV and radio personalities including Lorraine Kelly and Christa Ackroyd highlight the subjective nature of the employment tests. Peter Rayney FCA, CTA (Fellow), TEP considers the implications for private sector employers

HMRC is warning employers that the June electronic PAYE payment deadline of the 22nd falls on a Saturday this month, which means settlement must be made a day early

In part two of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, asks whether it’s worth staying in the old childcare voucher scheme or moving to the new tax-free childcare scheme

The scope of the charge to tax on non-UK resident companies is not only complex but will soon have a broader reach following a series of rules introduced in Finance Act 2019. Paul Davies CTA ACA, tax writer at Croner-i, assesses the changes to tax on chargeable gains already effective and plans to extend this to income tax from 2020

HMRC has finally published guidance for businesses and tax agents about changes to the restriction rules on corporation tax relief for some acquisitions of goodwill and relevant assets, which came into force on 1 April 2019