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

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

Glyn Fullelove, tax writer at Croner-i, considers the importance of the unallowable purpose test for loan relationships in the light of updated HMRC guidance and recent cases

Jesse Norman MP, financial secretary to the Treasury, has told businesses and accountants at the annual HMRC stakeholder conference that HMRC’s priorities for the future of the tax system will heavily involve Making Tax Digital (MTD)

HMRC is delaying the payment of self-assessment tax refunds and threatening to remove individuals from the self-assessment regime if extensive and onerous information is not provided, says accountants Hillier Hopkins

In our weekly Q&A, Croner Taxwise tax advisor Seb Lord assesses the tax liability for intercompany loans where an investment property has devalued

HMRC has issued guidance setting out the penalty regime for companies failing to follow country-by-country reporting rules

Capital gains tax (CGT) on property is charged at different rates and for residential property, it is now a requirement to report and pay any taxable gains within 30 days of the completion of a sale, warns accountancy firm Alexander & Co

HMRC has released updated guidance in relation to the payment of football agents, particularly where those agents have worked on behalf of both club and player in brokering a transfer or new contract, known as dual representation

Complex border rules between Great Britain and Northern Ireland post-Brexit mean that companies must be careful to ensure full compliance with customs rules. Sarah Kay provides essential tips and advice

The Institute for Fiscal Studies (IFS) has labelled the Scottish government’s current tax laws, benefit powers, and future policies ‘unnecessary complicated’ in a report released today

Changes to the registration of trusts have been delayed for six months until autumn 2021 following delays to developing the new online system