HMRC has published the 2018 version of guide 490: Employee travel, explaining income tax and national insurance contributions (NICs) liabilities for business expenses

HMRC has updated its guidance on money laundering supervision for trusts, company service providers and high value dealers, outlining how to identify high risk areas to avoid being targeted by criminals

With just over a year to go HMRC is stalling over key software decisions around Making Tax Digital for VAT leaving everyone concerned about whether software provision will be ready in time to allow for sufficient pre-launch testing, warns Androulla Soteri, tax development manager at MHA MacIntyre Hudson

HMRC has confirmed the definition of transfer pricing guidelines within UK legislation following changes to the OECD guidelines issued last year, which will affect businesses who are subject to the transfer pricing rules for the purposes of income tax or corporation tax

Lisa Macpherson, head of tax technical at PKF Francis Clark, considers the tax liabilities for savers using the personal savings allowance (PSA) and sheds light on the best approach as HMRC calculation rules do not exactly reflect the legislation

There is now a month to go until major changes to the tax calculations for termination payments come into effect from April 2018 which will hit high earners and affect tax calculations

In the second part of our series on the changes in the US tax system, Donald Doran discusses the complex changes to the country’s earnings repatriation regime

Taxpayers who know or suspect that they have unpaid tax relating to overseas assets, income or activities need to act before the deadline of 30 September 2018 to avoid incurring much higher penalties for non-compliance

After the Scottish government used its devolved tax powers for the first time in its recent Budget to change tax bands and create a new mid earner rate of 21%, Elaine McInroy, partner at Saffrey Champness, explains the impact of the changes on income tax rates for Scottish taxpayers from April 2018

HMRC is ramping up its counter avoidance activity with a mission to target wealthy taxpayers, tough requirement to correct rules and threats of more criminal action against taxpayers, warns Dawn Register, partner in BDO’s tax dispute resolution team

HMRC is ramping up its battle against the iTunes phone scam it says is conning vulnerable and elderly people out of thousands of pounds, by writing to the chief executives of major UK retailers, urging them to alert their staff so that they can act as the last line of defence against fraudsters

The lower corporate rate, foreign dividend exemption and foreign derived intangible income make the US a more attractive location for foreign investments, but there are potential downsides for global businesses, say Craig Hillier, international tax services leader at EY