The Association of Taxation Technicians (ATT) is encouraging taxpayers to set up a Personal Tax Account (PTA) to monitor their tax affairs

Peter Rayney reviews the new 130% super deduction capital allowance rules introduced in the Budget 2021 explaining the potential complexities in applying them

A US tax court has handed victory to the estate of Michael Jackson finding that the Internal Revenue Service (IRS) wildly inflated the value of the singer’s assets and image at the time of his death leading to an estate tax bill for his heirs that was far too high

In this month's exclusive Accountancy Daily CPD module, we look at the implications of the off-payroll working regulations for contractors in the private sector, with useful compliance tips and advice

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from cut-off for employers to give 2020/21 P60 forms to each employee who was working for them at 5 April 2021 and deadline for opting into the VAT deferral new payment scheme

Amazon’s latest corporate filings in Luxembourg revealed that the company made record sales of €44bn (£38bn) in Europe in 2020 but because the Luxembourg unit made a €1.2bn loss it meant that it did not have to pay corporation tax

In this month’s round-up of key VAT decisions, Graham Elliott assesses the tribunal rulings in Northumbria Health Care NHS Trust, Step by Step and Balhousie

In our weekly Q&A, Vivienne Cheung, tax adviser at Croner Taxwise, examines whether the annual tax on enveloped dwellings (ATED) on high value residential properties is payable

Annual house price growth rebounded to 7.1% in April, from 5.7% in March, marking the biggest rise for 17 years, according to the latest Nationwide price index, as stamp duty holiday stimulates sales

Following requests for clarification on HMRC’s use of contractors signed up to disguised remuneration schemes, the head of the tax authority has written to MPs confirming that it no longer hires this type of contractor

The Treasury has released a consultation on plans to introduce a residential property developer tax on certain profits from residential development activity, designed to raise £2bn

As the fourth self employment income support scheme (SEISS) ramps up for applications, HMRC has confirmed the penalty regime with harsh fines for abuse of the financial support