With just one week to go until Making Tax Digital for VAT is introduced for more than a million businesses, HMRC says just 70,000 have signed up for the new service, which is mandatory from 1 April

Temporary workplace expense claims can be a challenge for employers when it comes to ensuring HMRC compliance with tax rules. David Redfern, managing director of DSR Tax Claims, examines potential pitfalls when  determining whether claims should be allowed

HMRC’s latest list of major tax defaulters is topped by a scrap metal company owing £16.4m on £22.9m unpaid tax, followed by a restaurant owing £626,461, with a raft of takeaways and construction services also featuring

The OECD’s global forum on transparency and exchange of information for tax purposes has released the first ever beneficial ownership toolkit designed to help governments, particularly in developing countries, comply with international transparency standards

Changes to employment tax in the event of termination of employee contracts mean that payment in lieu of notice (PILON) is now treated as earnings so income tax and NICs are payable in full. Croner-i experts provide tips on how to make the correct tax calculation with a worked example

A report has revealed that all 32 councils in Scotland increased council tax by the maximum allowable 3% in 2018/19 for the first time since the council tax freeze was lifted

TV presenter Lorraine Kelly has won an appeal at a First Tier Tribunal (FTT) over a £1.2m demand for unpaid income tax and National Insurance contributions (NICs) arising from a challenge to her employment status under IR35

A future Labour government is set to increase fuel duty and airline passenger duty – both of which have been frozen for several years – as part of a bid to redesign the transport system and respond to concerns around climate change, the party’s shadow transport secretary has indicated

A cross-party group of MPs is calling for a 0.5% levy on the profits of social media companies, to be used to fund a new Social Media Health Alliance which would work to protect the health and wellbeing of young people

Non-UK residents will be pulled into the capital gains tax (CGT) regime for the first time this April if they dispose of UK land and property. Nimesh Shah, partner at Blick Rothenberg, examines the key tax compliance issues and how the rules are changing

The crackdown on tax avoidance and evasion by individuals with offshore financial interests has resulted in over three million reports from overseas tax authorities to HMRC about UK residents holding funds offshore as a result of data generated through the Common Reporting Standard, reports Sara White

Andrew Hubbard, tax consultant and partner at RSM, considers a recent case on whether a tractor was a utensil for tax relief purposes, which raised an interesting point of testing legislation in court to establish the true meaning of particular words

Completing an annual self assessment return by the 31 January deadline is only the first step to tax compliance. Paul Webster, senior tax manager at ACA Compliance Group, provides tips and advice on how to deal with any problems from payment on account issues to delays in processing amended tax returns and missing NIC payments

Despite HMRC’s campaign to target underpayments of tax due on rental properties, less than 3% of estimated eligible landlords have used the let property disclosure facility, according to data from Saffery Champness, which is warning that property taxation is likely to see a greater focus as landlords come under scrutiny over their tax compliance

The Department for Business, Energy and Industrial Strategy (BEIS) has published a leaflet for SMEs, outlining changes that may affect the business when the UK leaves the EU, with advice on actions to take and sources of support