The Scottish Court of Session has ruled in favour of two asylum seekers in their claim to gain child tax credits dating back six years

A Nationwide IT contractor has lost his second appeal against a £70,000 tax bill for work conducted at the bank and building society

Working families can use tax-free childcare to help pay for their childcare costs over the summer, with the government topping up charges by 20%, but accounts must be renewed every three months

HMRC has issued Spotlight 58 setting out why disguised remuneration using unfunded pension arrangements are considered as tax avoidance with tough penalties for promoters

Director’s loans can provide a useful mechanism, in the right circumstances, to release funds to shareholders, perhaps before dividends are due and sometimes in a more tax efficient way than drawing a salary out of a company. John McCaffery, tax partner and head of tax at Alexander & Co Chartered Accountants explains

The House of Lords has criticised the creeping extension of HMRC powers at a debate on the second reading of Finance Bill 2021, which is not receiving proper parliamentary scrutiny

The Low Incomes Tax Reform Group (LITRG) has published guidance on how and where to include grants received under the Self-Employment Income Support Scheme (SEISS) on tax returns for partnerships

As the pandemic continues to affect the self employed the latest HMRC figures show that a total of £4.7bn has been paid out in grants for the fourth self employment income support scheme (SEISS)

HMRC is warning that a surge in scams targeting tax credits claimants is increasing the risk of fraud and theft, as the tax authority reports more than one million referrals of suspicious contact in the last year

From July employers will have to pay 10% of staff wages to anyone on furlough as the government reduces its level of support for the Coronavirus Job Retention Scheme

ICAEW and the Association for Chartered Certified Accountants (ACCA) is calling on HMRC to improve its performance and be more responsive to complaints from taxpayers and less ‘erratic’ when dealing with technical questions

In a landmark case, the Upper Tribunal will hear HMRC’s appeal in the leading High Income Child Benefit Charge (HICBC) case HMRC v Wilkes, which disputes the tax authority’s use of discovery assessments