The UK has overtaken Japan as the most expensive location to send expatriates, despite salaries remaining static, because of increases in tax and essential costs, including housing

In our regular Q&A series, Croner Taxwise experts explain how to deal with pension opt outs in terms of relief at source and net pay pension schemes when auto enrolment and opt out spans a tax year

Companies with revenue under £1m should be given the option to replace corporation tax, business rates, VAT and employer's national insurance (NI) with a simple levy on turnover, charged on a cash basis, says the Centre for Policy Studies

HMRC is ramping up a campaign targeting restaurants and takeaways as financial stress makes tax evasion more tempting for smaller operators, according to analysis from BDO

The Office of Tax Simplification (OTS) is calling for a root and branch review of the PAYE system to make it easier for tax agents to view data on their small business clients held by HMRC, while it also needs to pay more attention to the needs of small business when developing new IT systems, reports Pat Sweet

As government pushes ahead with mandatory private sector off-payroll working rules from 2020, Joe Tully, managing director of Brookson Legal, stresses the importance of an audit of contractor workforces to understand the scale of the challenge 

HMRC has been given 28 days to delete an estimated five million taxpayer biometric ‘voice prints’ obtained from callers to its helplines, after an investigation by the Information Commissioner’s Office (ICO) found they were being held illegally in contravention of data protection rules

This month’s exclusive Accountancy Daily CPD module will look at the alternative dispute resolution (ADR) process, which uses mediation to resolve tax disagreements between taxpayers and HMRC

In this month’s tax updates, cases include Loose Women’s star IR35 win while Hustle actor’s Big Bad Wolffe company loses NIC appeal, a taxpayer’s unsolicited tax returns are rejected, HMRC wins £40m Hyrax case, IR35 private sector rules released, Treasury reports on loan charge, HMRC consults on PRR and multinationals face CFC clawback

The key HMRC filing deadlines from May to July 2019 including deadline for Forms P46(Car) (printed form) for quarter ended 5 April, P60 payroll reporting to employees and confirmation statements showing benefits that have had tax collected through payroll in 2018/19

Download the HMRC CGT indexation allowance for December 2017 onwards, RPI Index for March 2019 and HMRC rates of interest, and the current stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

Rules set to come into force in 2020 will align the income tax and national insurance contributions (NICs) on termination awards and sporting testimonials, closing a current loophole, which allows effective tax planning

As the government begins to claim back money from apprenticeship levy payers’ accounts, Ben Rowland, co-founder of Arch Apprentices, looks at how employers can use, and not lose, the training cash

HMRC is ramping up its action against businesses which fail to prevent facilitation of tax evasion by staff, but compliance levels are low. Businesses should act now given the risk of corporate criminal investigations, explains Ben Jones, tax partner at Eversheds Sutherland

Media star Kaye Adams, the presenter of ITV’s Loose Women programme, is the latest celebrity to win an IR35 challenge, with a First Tier Tribunal (FTT) finding the terms of her personal services contract (PSC) for BBC radio shows meant she was not an employee and did not have to pay some £125,000 of PAYE and National Insurance contributions (NICs), reports Pat Sweet