The government plans to ratchet up its activity against the most recalcitrant businesses and individuals who fail to pay tax bills giving HMRC more powers to act, particularly against ecommerce businesses with no tangible UK footprint

The UK’s biggest listed companies generated £77.1bn in tax during the pandemic-hit 2020/21 financial year, while the average tax rate was 54% when employment taxes are factored in, finds PwC analysis

The Security Industry Authority (SIA) and HMRC have carried out joint operations in London, Bradford and Glasgow to ensure that security staff were employed legitimately and were paying tax

Supplies of land are usually exempt from VAT unless the landowner has opted to tax the land, in which case the supply is standard rated, but there are exemptions, explains Julie Butler FCA

The one-year delay to the introduction of the next phase of Making Tax Digital (MTD) for income tax means that accountants have more time to prepare, but it is still a priority, explains Emily Coltman, chief accountant at FreeAgent

HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 December 2021, increasing mileage rates by between 1p and 2p per mile for all petrol and diesel vehicles, while the electric car rate also increases

Investing in a home office with a garden shed upgrade or working pod makes sense for home workers, but there are a number of tax issues to consider, warns Ian McMonagle, taxation director at Russell & Russell

For non doms it is important to consider the levels of the remittance basis charge and when the application of the deemed domicile rules means that a claim for the remittance basis is no longer possible, warns Croner-i tax writer Laura Burrows

Changes to research and development (R&D) tax credits are due to come into effect in 2023. AAT’s Annie Makoff examines the impact and talks to accountants about potential pitfalls

In this week’s Q&A, Croner Taxwise tax adviser Suzanne Rowland, considers the tax implications for claiming reliefs when subcontracting research and development (R&D) work

HMRC is warning businesses to submit research and development (R&D) claims as soon as possible to avoid a delay in receiving payments between December and January

HMRC has issued guidance on what action to take if a taxpayer has been sent a notice stating that they may be jointly and severally liable for the relevant tax liability of a company that has been involved in tax avoidance or evasion