HMRC has issued guidance for pension savers on use of the annual allowance and clarifying rules on carrying forward unused allowances, particularly where scheme members are planning to use 2015/16 split allowances or have withdrawn money from pensions

ICAEW is warning of early reports of issues with HMRC’s calculations of under or over payments as part of the commenced the annual reconciliation of taxpayers’ PAYE records for 2017/18

A leading barrister who has been involved in a long running dispute with HMRC over more than £1m of penalties imposed for late self assessment returns has won his case in the Court of Appeal on the grounds that there was no sign of ‘deliberate concealment’

The Office of Tax Simplification (OTS) is calling for further work on the potential for a new form of trading vehicle, the sole enterprise with protected asset (SEPA), which would be simpler to administer

Following a meeting with HMRC on 21 June 2018 to discuss proposals for the rollout of off-payroll working to the private sector, ICAEW has published an in-depth letter calling for improvements

Dawn Register, partner in the tax dispute resolution team at BDO LLP considers the implications of the extension of the offshore time limit to 12 years and the increasing powers of HMRC as data from the Common Reporting Standard starts to flood in from global tax jurisdictions

HMRC has issued revised guidance for charities on how the tax system operates, Gift Aid compliance and details about compliance with the General Data Protection Regulations (GDPR) when it comes to donor records

HMRC has issued taxpayers with a warning about the new Requirement to Correct legislation governing income or profits from overseas assets, which comes into force on 30 September

An upper tribunal has found against Jerome Anderson, former football agent, in a case of disputed tax loss relief

A Court of Appeal ruling on payments to care workers on ‘sleep-in shifts’, which says they should receive a flat rate per night and not the national minimum wage (NMW), is set to save social care providers £400m in back pay, but looks likely to raise a number of issues regarding HMRC’s enforcement approach

HMRC has succumbed to pressure from practitioners and estate administrators to provide a timeline for when replies to submitted inheritance tax accounts IHT400 will be received. Rebecca Goldring, manager at Blick Rothenberg explains 

Is a definitive EU VAT system closer to being realised with Germany’s acceptance of a one-stop shop (OSS) for VAT on distance sales, asks Nicholas Hallam, CEO of Accordance