In our monthly roundup of employment tax developments and Budget announcements, Jackie Hall, partner at RSM examines off-payroll working in the private sector, employee shares and entrepreneurs' relief, change to national insurance contributions (NICs) from 2020 and small company apprentice levy cut

With four months to go, HMRC has written to two million individuals in Wales ahead of the introduction of the new Welsh rates of income tax (WRIT), outlining residency and compliance issues

The First Tier Tribunal (FTT) has ruled that HMRC’s interpretation of legislation when calculating the penalty for a late self-assessment return was incorrect, reducing a contested £3,200 penalty to £600 in the case of a former taxi driver

Too many people have to fill in inheritance tax (IHT) forms, and the process is complex and old fashioned according to the Office of Tax Simplification (OTS), which says HMRC should revise all of its guidance and look to improve the experiences of those dealing with the tax

The government’s 2017 sale of student loans at 48% of their face value to unnamed private investors has been fiercely criticised by the Public Accounts Committee (PAC), who have called it ‘a short-sighted approach which fails to convince’

The announcement of the Structures and Building Allowance in the Budget marks the return of an old tax relief revamped for the modern era, says Yvette Nunn CTA, founder of Berkeley Associates

Divisions over the government’s Brexit agreement has caused Northern Ireland’s Democratic Unionist Party (DUP) to deliver a stinging blow by failing to back the government on amendments to the Finance Bill proposed by opposition parties

Meghan Markle could be bringing more than a touch of Hollywood glamour to her new role as Duchess of Sussex, with reports that the former actress may also be adding to the Royal Family’s tax complications while she remains a US citizen

The BBC’s relationships with freelancers and personal service companies (PSCs) are set to come under scrutiny once again by the public accounts committee (PAC), in the wake of a recent tribunal decision which denied one presenter IR35 status

HMRC has issued updated guidance on registering for the VAT mini one stop shop (MOSS) scheme, with new information about invoicing, leaving the scheme and which return to use to declare VAT

US attorney Judith Goldberg discusses the complexity of divorce in the US, and the tax rules and compliance issues associated with the custody of children that divorcing spouses need to take into consideration

The taxpayer’s life is once being put through the wringer in trying to comply with HMRC’s latest initiative, requirement to correct (RTC), says Nick Alder, tax investigations partner at Kreston Reeves

The BBC has unresolved issues relating to the tax status of dozens of its on-air presenters and others hired through personal service companies (PSCs) which may have future financial implications for the broadcaster, a National Audit Office (NAO) inquiry has found

HMRC saw a 62% rise in disputed tax collected through the use of mediation last year, collecting £40.8m, up from £25.2m in 2016/17, according to analysis by RPC

Lord Forsyth has written to the Chancellor on the subject of the changes to offshore time limits, expressing misgivings about the lack of consultation at early stages and the impact it will have on honest taxpayers