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

Steven Jones, tax adviser at Croner Taxwise, considers whether or not a HMRC notice of enquiry can be cancelled if it is sent to an individual’s old address and previous tax adviser

Our essential snapshot of the key measures announced in Spring Statement 2019, Budget 2018, Spring Statement 2018 and Autumn Budget 2017, including rule changes to EIS funds, structures and buildings allowance, digital services tax, amendments to diverted profits tax, and more

Hong Kong has toppled the UK as the top international financial centre (IFC) for global corporate services, while the trend towards moving business to onshore and mid-shore jurisdictions continues to increase, according to research by Vistra

The Scottish Government is consulting on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland, with the aim of bringing greater transparency and efficiency to the process, and broader engagement with taxpayers and the accountancy profession

With the number of tax paying trusts in serious decline, has Britain just fallen out of love with trusts or are complex tax rules and related risks driving behaviour, asks Chris Etherington CTA, private client partner at RSM

HMRC has won a longstanding legal challenge over whether or not PwC as administrators to collapsed bank Lehman Brothers International (Europe) (LBIE) should deduct income tax from some £5bn of interest payable to creditors, after the Supreme Court ruled in its favour

There are calls for the government to abolish the income tax personal allowance, which was confirmed as £12,500 in the Spring Statement, and replace it with a weekly cash payment of £48 to all adults earning under £12,500 in a bid to lift 200,000 families out of poverty

The government’s decision to hike probate fees to over £6,000 for large estates means the charge is now classified as a new tax, and the Treasury is facing calls for the move to be debated as part of the Finance Bill

Just a quarter of businesses are aware of tough new corporate criminal offences relating to activity which is seen to facilitate tax evasion and only 8% have carried out training in this area

Ongoing Brexit negotiations continue to generate uncertainty, but what is clear is that UK businesses are heading towards a perfect VAT storm when Making Tax Digital and Brexit VAT changes collide, warns Ian Carpenter, partner and head of indirect tax at RSM

Chancellor Philip Hammond has confirmed that Making Tax Digital will not be extended to buy-to-let landlords or businesses before 2021 at the earliest

As part of the Spring Statement, HMRC and the Treasury have published a consultation seeking views on draft legislation for non-residential structures and buildings capital allowance, which provides relief on eligible construction costs incurred on or after 29 October 2018

The Spring Statement’s written ministerial statement outlines 13 consultations, draft regulations and call for evidence documents which are due to be published in the coming months, including regulations for maturing child trust funds and a consultation on extending private residence relief in capital gains tax (CGT)

The Chancellor has announced plans to clamp down on late payments with a requirement for the audit committees at listed companies to report on their payment performance in the annual report and accounts