HMRC’s use of informants to catch tax evaders raises complex legal and ethical issues, suggest Adam Craggs, partner, and Michelle Sloane, senior associate at RPC

Justin Stevenson, associate director at RSM, discusses the requirement to correct (RTC) rules and how they will affect taxpayers with assets overseas, such as bank or investment accounts, or holiday homes that have been rented, as well as those overseas with a liability to UK tax, need to take note of 30 September deadline

HMRC identified a record £15.6m of underpayments for workers on the minimum wage this year, which saw some 600 employers fined £14m not meeting legal obligations

When a taxpayer owns more than one property it can make sense to apply for principal private residence relief (PRR) with HMRC if the ownership falls within the two-year time limit. Angela Robson, tax consultant at Croner Taxwise considers the timing issues

HMRC has published updated guidance for property management companies and others clarifying the VAT exemption for domestic service charges and what to do if it has been wrongly applied

Entrepreneurs’ relief (ER) can easily be lost due to the dilutive effect of a subsequent share issue – but help is at hand, explains Peter Rayney FCA, CTA (Fellow), TEP

The House of Lords has issued a two-week call for evidence into the extension of HMRC powers as part of government plans for Making Tax Digital set out in the draft Finance Bill 2018

The confusion surrounding the tax status of platform workers has led to the Office of Tax Simplification (OTS) proposing significant changes to bring them their status into line with PAYE, says Lee Hamilton, partner at Blick Rothenberg

People in the public eye and other prominent figures who are believed to be participants in tax avoidance schemes are being blocked from receiving public honours if they are named on a list maintained by HMRC, according to reports

HMRC has updated its guidance on how the VAT cash accounting scheme works, to provide information on how businesses should account for VAT if they leave the scheme voluntarily, or if their turnover exceeds the ceiling

People with a history of poor compliance or in unusual circumstances may be required to give extra security to HMRC when making VAT claims, says Stan Dencher, specialist tax writer at Croner-I

HMRC paid informants more than £343,000 last year for providing information on potential tax evasion, down from a peak of £605,000 in 2015, but still a potential ethical challenge according to City law firm RPC