The Charity Commission has concluded a five-year investigation into The Cup Trust, a charity involved in a complex tax avoidance scheme worth £46m, having found ‘clear mismanagement and misconduct’ on the part of sole trustee Mountstar

HMRC has extended the deadline for responses to its consultation on the taxation of trusts by a month, with feedback now welcomed up to 28 February

A case of disputed late filing penalties saw the First Tier Tribunal (FTT) uphold an appeal by an employee who claimed that HMRC should have known his address as they had previously been in correspondence with him

The government should stop ‘index shopping’ when it calculates inflation, address known errors in the retail prices index (RPI) calculation, and move to a single general measure of inflation in the next five years in order to eliminate unfairness, a House of Lords select committee has advised

HMRC has updated its guidance on the use of the Alternative Dispute Resolution (ADR) service, providing taxpayers with improved information over when and in what circumstances the service can be used

Using its devolved powers for the first time, the National Assembly for Wales has agreed the proposed Welsh rates of income tax for 2019-20, which means there will be no change to overall income tax rates for taxpayers in Wales in the coming financial year

The number of taxpayers missing the deadline for self assessment returns has fallen dramatically over the last three years reducing penalties issued by HMRC to £75m in 2018 as 10.7 million taxpayers submitted their return by 31 January deadline

HMRC has issued guidance only two weeks before the self assessment deadline to help taxpayers work out when the pensions money purchase annual allowance (MPAA) applies and whether tax is payable on pension savings

HMRC has amended its guidance on self assessment tax returns to clarify that company directors with income taxed at source under PAYE and with no other tax obligations do not need to complete a tax return

VAT receipts represent an increasing percentage of HMRC’s total tax take, suggesting the tax burden is increasingly being shifted to consumers, and increasing the risks to the tax base post-Brexit, according to research by UHY Hacker Young

Compliance with the inheritance tax nil rate band (NRB) is a complex area but beneficial from a tax perspective as it allows a £1m IHT exemption. Lisa Macpherson ATT TEP, head of tax technical at PKF Francis Clark, examines transferable bands and residence issues

With five million taxpayers yet to file their self assessment tax return Jonathan Amponsah, founder and CEO of The Tax Guys, provides tips to ensure returns are as accurate as possible to avoid any HMRC penalties as well as how to avoid problem areas such as cryptocurrency and student loans

The Treasury has been forced to agree to review its controversial 2019 loan charge proposals, which are designed to tackle disguised remuneration, by the end of March after a cross-party group of MPs were successful in pushing through an amendment to the Finance Bill

The government’s no-deal Brexit preparations suffered a blow as a clause in Finance Bill 2018-19 (FB 2018-19) giving the Treasury broad powers in the event of a no-deal Brexit was narrowly defeated by rebels and opposition members

The deadline for settling loan charges with HMRC is 5 April 2019. Meredith McCammond CTA, technical officer at LITRG, answers questions workers who have previously been enrolled in loan schemes may have