Now that the UK has left the EU, UK residents living and working temporarily in Spain need to ensure they avoid double taxation and complete their self assessment returns correctly. Barrister Leon Fernando Del Canto explains

HMRC is being given extra powers in the Finance Bill to use discovery assessments to force taxpayers to disclose tax liability on higher rate child benefit charges, Gift Aid and pensions with new retrospective legislation

As plans to implement a minimum corporate tax rate for multinationals enters the consultation phase in the UK, Glyn Fullelove, tax writer at Croner-i, assesses the implications of pillars one and two on tax planning

The Treasury is consulting on the framework for rolling out the 15% global minimum tax on profits which will be payable by the largest multinationals from 2023

The court has ruled in favour of the taxpayer in an appeal against a VAT assessment of £18,649 in regards to rooms rented to other businesses within a hairdressing salon  

HMRC is urging tax agents and accountants to remind their clients that Covid-19 support grants or payments are taxable and should be declared on their company tax returns

In this week’s Q&A, Croner Taxwise tax adviser Ibrahim Nalla considers whether there are any capital gains tax (CGT) reliefs available when taxpayers change ownership of properties 

HMRC is warning businesses to make sure they are ready for changes to reporting under Making Tax Digital (MTD) for VAT before it becomes mandatory for all VAT-registered businesses from 1 April this year

More pressure has been put on the government to halt the National Insurance Contributions (NICs) increase amid the rising cost of living and surging energy prices

More than 1m people are set to be pulled into the higher rate tax band by 2026 under the Treasury’s plan to freeze income tax thresholds 

HMRC has clarified guidance on VAT reclaims on electricity for charging electric vehicles although it is still reviewing how employees can make claims on domestic charging

Probate application fees in England and Wales will increase to £273 for both professional and personal applications, under an amendment to the Non-Contentious Probate Fees Order 2004