HMRC has issued guidance for tax agents and accountants confirming that firms will need to create a single agent services account (ASA) for the whole practice to sign up clients to Making Tax Digital for VAT, stressing that once a client is signed up it is not possible to opt out of mandatory digital reporting

HMRC has updated its guidance for those operating enterprise management incentives (EMIs) or a share incentive plan (SIP) regarding the length of time the valuations from HMRC’s shares and assets valuation service (SAV) are valid

Dominic Cole, associate at Collyer Bristow LLP, examines the benefits, traps and pitfalls of purchasing, holding and selling property through a special purpose vehicle (SPV) from due diligence to CGT and IHT liability for offshore purchasers

From the new tax year, businesses will have to deal with a revision to the tax treatment of amortisation relief for purchased goodwill and certain other customer-related intangibles and relevant assets. Paul Davies ACA CTA examines the rule change and impact on business tax compliance

Changes to employment tax in the event of termination of employee contracts mean that payment in lieu of notice (PILON) is now treated as earnings so income tax and NICs are payable in full. Croner-i experts provide tips on how to make the correct tax calculation with a worked example

Non-UK residents will be pulled into the capital gains tax (CGT) regime for the first time this April if they dispose of UK land and property. Nimesh Shah, partner at Blick Rothenberg, examines the key tax compliance issues and how the rules are changing

The crackdown on tax avoidance and evasion by individuals with offshore financial interests has resulted in over three million reports from overseas tax authorities to HMRC about UK residents holding funds offshore as a result of data generated through the Common Reporting Standard, reports Sara White

HMRC has warned that the registration process for Making Tax Digital for VAT, due to come into effect from 1 April, will take seven days to complete, and will not be a real time service

Richmal Price, payroll expert at employment law specialist Peninsula, answers five of the most frequently asked questions about payslip changes effective from 6 April 2019

Just a quarter of businesses are aware of tough new corporate criminal offences relating to activity which is seen to facilitate tax evasion and only 8% have carried out training in this area

HMRC has issued the latest PAYE tax codes for tax year 2019-20 effective 6 April highlighting the increase in the tax-free personal allowance to £12,500

The introduction of Making Tax Digital for VAT will transform the way VAT is reported with a requirement to use digital records, but there is some respite as the first filing date is no earlier than 1 July and there is a soft-landing penalty regime in year one. Emma Chesson, head of online at Kreston Reeves, explains how to get started