The stand-off between HMRC and taxpayers is only exacerbated when it comes to tax investigations which drag on for years, but partial closure notices (PCNs) at least offer some expectation of an outcome, albeit not final. David Lewis, partner at Mazars, explains

In our regular Q&A series from Croner Taxwise, Kiya Jacobs examines potential pitfalls accountants could experience when registering trusts to comply with the Fifth Money Laundering Directive (5MLD)

With Brexit negotiations still finely balanced, the Chancellor of the Exchequer is planning to hold a Budget on Wednesday 6 November, the week after the UK’s scheduled date to exit the EU

Scots are struggling more than ever to understand how devolved tax powers work,  but a majority are supportive of Scottish government plans for new tourist and car parking taxes, according to research by CIOT

HMRC is to provide more publicly available data about people involved in tax avoidance schemes, after MPs called for greater transparency about the scale of the issues and the amount of tax at risk

The corporate offence of failure to prevent the facilitation of tax evasion under the Criminal Finances Act 2017 has not been as effective as HMRC originally expected. David Sleight, criminal litigation partner at Kingsley Napley, asks why there have been so few HMRC investigations two years on

The GAAR advisory panel has issued a ruling clamping down on a scheme involving the extraction of cash or value from a company by its directors and shareholders using employee shareholder shares

Changes to tax rules will see UK real estate gains of offshore collective investment vehicles (CIVs) face new tax charges, but there are some exemptions so it is not all bad news for investors. Mark Cawthron LLB CTA explains 

In our regular Q&A series from Croner Taxwise, Pras Patel explains how to deduct tax in respect of loan interest payments in three different scenarios

Well over half a million UK individuals and businesses are so far behind on their tax bills that they have been forced to reschedule their payments with HMRC, with the loan charge a factor

Freelance contractors are warning of a potential ‘domino effect’ as some of the UK’s largest companies stop using off-payroll workers in advance of the introduction of new IR35 rules in the private sector next April

The deadline to register for an online self assessment tax return for 2018/19 falls this weekend on Saturday 5 October, so taxpayers need to act quickly

Saturday 5 October marks the deadline for those hit by the high-income child benefit charge (HICBC) in 2018-19 tax year to notify HMRC, so that they can receive a tax code adjustment

The Morse review of the loan charge needs to resolve the problem of disguised remuneration loan schemes effectively, particularly for those facing lower tax bills who entered the shemes without grasping the full tax implications, warns Bill Dodwell CTA (Fellow), head of the Office of Tax Simplification

For the growing number of employers with homeworkers, it is important to ensure that expenses paid for the likes of home insurance and extra heating costs comply with tax rules to avoid an unwanted HMRC inspection. David Redfern, director of DSR Tax Claims, provides some key pointers