HMRC has lost the first appeal to be heard at tribunal in relation to the senior accounting officer (SAO) regime, with the First Tier Tribunal (FTT) cancelling two penalties against a finance director on the basis that he had taken reasonable steps to ensure the company established and maintained appropriate tax accounting arrangements, as required

Dawn raids by HMRC on businesses and individuals are up by a third and are likely to remain high following the entry into force of new corporate criminal tax offences, according to analysis by Pinsent Masons

Following the resurgence of a questionable gold bullion remuneration scheme, Tim Walford-Fitzgerald, private client partner at HW Fisher & Company, says it is bound to fall foul of HMRC 

Bill Dodwell, partner and head of tax at Deloitte, considers the fallout from the Rangers employee benefit trust (EBT) case as it is likely to have ramifications in other EBT/loan scheme cases

The Treasury has issued a briefing note on Finance Bill (No.2) 2017 setting out the key legislative changes with a very brief description of each measure and clarifying whether measures will be retrospective from non-doms to loss relief reform, but hints that changes to the dividend nil rate could be delayed

Any company facing an HMRC investigation needs to make sure they are prepared for an unwanted escalation to a criminal probe in the worst case scenario. Mark Wilson, partner at Richard Nelson LLP, provides tips and advice from identifying any actual or potential criminal element, the different courses of action available to taxpayers and explains HMRC's powers

Anyone with offshore bank accounts, overseas income and assets needs to get up to speed with the new rules on international tax compliance, which will see accountants and tax advisers liable to notify clients about automatic exchange of financial information and disclosure rules by 31 August, says Meg Wilson CTA

All measures dropped from the Finance Act including loss relief and non dom changes in the run-up to the election will be reinstated in a Second Finance Bill which will be introduced as soon as possible after the summer recess when MPs return to parliament 

The government has caved into pressure over Making Tax Digital and has delayed rollout by 'at least' two years until 2020 with the deferral confirmed by the Treasury, although quarterly VAT reporting using the system will be mandatory from 2019, reports Sara White

HMRC has confirmed that new rules on carried forward losses will not be reflected in the Corporation Tax online service and CT600 return form until the end of autumn 2017 as the measures were dropped from the truncated Finance Act 2017 enacted before the June general election

HMRC has almost doubled its number of requests to foreign governments for assistance in cases of suspected tax evasion over a five-year period, according to figures obtained by law firm Pinsent Masons

The European parliament has passed a directive requiring multinationals to publicly disclose information about the tax they pay in each country they operate, in a measure aimed at tackling tax avoidance and profit shifting